Sheffield Inc. had a bad year in 2019. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 79.000 units of product: net sales $1.580.000 total costs and expenses $1.963,040, and net loss $383,040. Costs and expenses consisted of the following Total Variable Fixed Cost of goods sold $1,305,800 $803.000 $502,800 Selling expenses 510.240 90.000 420.240 Administrative expenses 147000 55.000 92.000 $1.963.040 5948.000 $1,015.040 Management is considering the following independent alternatives for 2020. 1 Increase unit selling price 25% with no change in costs and expenses 2. Change the compensation of salespersons from fixed annual salaries totaling $205.000 to total salaries of $36.015 plus a 5% commission on net 3. Purchase new high-tech factory machinery that will change the proportion between variable and found cost of goods sold to 50:50. sales (a) Compute the break-even point in dollars for 2019. (Round contribution margin retio to 4 decimal placesc 0.25 12 and final answer to decimal ploos, 2.510) Break-even point $ 1.691733.33 (b) Compute the break even point in dollars under each of the alternative courses of action for 2020. (Round contribution margin ratio to 3 decimal places 9. 0.251 and final answers to decimal places, es 2,510) Break-even point 1. Increase selling price $ 2. Change compensations 3. Purchase machinery $