Sunland 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 56,400 units of product: net sales $1,692,000; total costs and expenses $1,889,400; and net loss $197,400. Costs and expenses consisted of the amounts shown below:

		Total		Variable		Fixed
Cost of goods sold		$1,269,000		$874,200		$394,800
Selling expenses		451,200		117,500		333,700
Administrative expenses		169,200		108,100		61,100
		$1,889,400		$1,099,800		$789,600

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 $188,000 to total salaries of $18,800 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.Calculate the break-even point in dollars for 2022.

b. Calculate the break-even point in dollars under each of the alternative courses of action. (Round contribution margin ratio to 0 decimal places, e.g. 15% and final answers to 0 decimal places, e.g. 5,275.)

Break-even point if unit selling price increases by 30%

Break-even point if there is a change in compensation

Break-even point if there is a purchase of new high-tech factory machinery