Sunland 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 77,000 units of product: net sales $1,540,000; total costs and expenses $1,939,000; and net los5 $399,000. Costs and expenses consisted of the following. Management is considering the following independent alternatives for 2020. Management is considering the following independent alternatives for 2020. 1. Increase unit selling price 20% with no change in costs and expenses: 2. Change the compensation of salespersons from fixed annual salaries totaling $198,000 to total salaries of $45,015 plus a 5% commission on net sales. 3. Purchase newhigh-tech factory machinery that will change the proportion between variable and fixed cost of goods sold to 5050. (a) Compute the break-even point in dollars for 2019. (Round contributiog margin rotio to 4 decimal ploces es. 0.2512 and final answer to 0 decimal places, es, 2,510) Break-even point (b) Compute the break-even point in dollars undef each of the alternative courses of action for 2020. (Round contribution margin ratio to 3 decimal places es. 0.251 and final answers to 0 decimal places, es, 2.510J Which course of action do you recommend