Swifty 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 75,000 units of product: net sales $2,250,000; total costs and expenses $2,374,920; and net loss $124,920. Costs and expenses consisted of the following. Total Variable Fixed Cost of goods sold $1,692,500 $1,195,000 $497,500 Selling expenses 532,420 95,000 437.420 Administrative expenses 150,000 60,000 90,000 $2,374,920 $1,350,000 $1,024,920 Management is considering the following independent alternatives for 2020. 1. Increase unit selling price 25% with no change in costs and expenses. 2 3. Change the compensation of salespersons from fixed annual salaries totaling $196,000 to total salaries of $41.005 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