Sheridan Manufacturing's sales slumped badly in 2022. For the first time in its history, it opera statement showed the following results from selling 55,200 units of product: net sales $1,656 $1,849,200; and net loss $193,200. Costs and expenses consisted of the amounts shown belo Cost of goods sold Selling expenses Administrative expenses Total $1,242,000 441.600 165,600 $1.849,200 Variable $855,600 $386,400 115,000 Fixed 105,800 326,600 59,800 $1,076,400 $772,800 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 $184,000 to commission on net sales. 3. Purchase new high-tech factory machinery that will change the proportion between variab 50:50.