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 92,800 units of product: net sales $2,320,000: total costs and expenses $2,592.600; and net loss $272,600. Costs and expenses consisted of the following. Total Variable Fixed $1.818,880 $1.218.000 $600.880 Cost of goods sold Selling expenses Administrative expenses 599,720 106.720 493,000 174,000 67,280 106,720 $2.592,600 $1,392,000 $1,200,600 Management is considering the following independent alternatives for 2022. 1. 2. Increase unit selling price 25% with no change in costs and expenses. Change the compensation of salespersons from fixed annual salaries totaling $232,000 to total salaries of $46.400 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 3. (a) Compute the break-even point in sales dollars for 2021. (Round contribution margin ratio to 4 decimal places eg. 0.2512 and final answer to decimal places, e.g. 2,510.) Break-even point $ (b) Compute the break-even point in sales dollars under each of the alternative courses of action for 2022. (Round contribution margin ratio to 3 decimal places eg. 0.251 and final answers to decimal places, eg. 2,510.) Break-even point 1. Increase selling price $ 2. Change compensation $ 3. Purchase machinery $ Which course of action do you recommend