Sunland Inc. had a bad year in $2021.$ For the first time in its history, it operated at a loss. The company's income statement showed the

following results from selling $75,200$ units of product: net sales $$1,880,000$; total costs and expenses $$2,100,900$; and net loss

$$220,900.$ Costs and expenses consisted of the following.

Management is considering the following independent alternatives for $2022.$

Increase unit selling price $25\%$ with no change in costs and expenses.

Change the compensation of salespersons from fixed annual salaries totaling $$188,000$ to total salaries of $$37,600$ plus a $5\%$

commission on net sales.

Purchase new high$-$tech factory machinery that will change the proportion between variable and fixed cost of goods sold to

$50$:$50.$

$($a$)$ Compute the break$-$even point in sales dollars for $2021.($Round contribution margin ratio to $4$ decimal places e$.$g$.0\mathrm{.}2512$ and final

answer to $0$ decimal places, e$.$g$.2,510.)$