Sheridan Corp's sales slumped badly in 2020. For the first time in its history it operated at a loss. The company's income statement showed the following results from selling $50,500 units of product sales $2,752,500, total costs and expenses $2,855,400, and net loss $102.900. Costs and expenses consisted of the arnounts shown below. Management is considering the following independent alternatives for 2021. 1. Increase unit selling price 20% with no change in costs, expenses, and sales volume. 2. Change the compensation of salespersons from foxed annual salaries totaling $165,150 to total salaries of $66,060 plus a 4% commission on sales. (a) Compute the break-even point in dollars for 2020. Break-even point