Sheridan Manufacturings sales slumped badly in 2022. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 68,400 units of product: net sales $2,052,000; total costs and expenses $2,291,400; and net loss $239,400. Costs and expenses consisted of the amounts shown below:

Total Variable Fixed Cost of goods sold $1,539,000 $1,060,200 $478.800 Selling expenses 547.200 142,500 404,700 Administrative expenses 205,200 131,100 74,100 $2,291,400 $1,333,800 $957,600 Management is considering the following independent alternatives for 2023: 1. Increase the unit selling price by 30% with no change in costs, expenses, or sales volume. 2. Change the compensation of salespersons from fixed annual salaries totalling $228,000 to total salaries of $22,800 plus a 5% commission on net sales. 3. Purchase new high-tech factory machinery that will change the proportion between variable and fixed cost of goods sold to 50:50. (a) * Your answer is incorrect. Calculate the break-even point in dollars for 2022. Break-even point $ 1915200