Tanek Corp.'s sales slumped badly in 2017. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 520,500 units of product: sales $2,602,500, total costs and expenses $2,698,042, and net loss $95,542. Costs and expenses consisted of the amounts shown below. Cost of goods sold Selling expenses Administrative expenses Total $2,219,182 260,250 218,610 $2,698,042 Variable $1,738,470 95,772 70.788 $1,905.030 Fixed $480,712 164,478 147,822 $793,012 Management is considering the following independent alternatives for 2018. 1 2. Increase unit selling price 22% with no change in costs, expenses, and sales volume. Change the compensation of salespersons from fixed annual salaries totaling $156,150 to total salaries of $62,460 plus a 6% commission on sales. (a) Compute the break-even point in dollars for 2017. (Round final answer to O decimal places, eg. 1,225.) Break-even point $ (b) Compute the contribution margin under each of the alternative courses of action. (Round final answers to 0 decimal places, eg. 1.225.) (b) Compute the contribution margin under each of the alternative courses of action. (Round final answers to 0 decimal places, e.g. 1,225.) Contribution margin for alternative 1 % Contribution margin for alternative 2 % Compute the break-even point in dollars under each of the alternative courses of action. (Round selling price per unit to 2 decimal places, eg. 5.25 and other calculations to O decimal places, eg, 20% and also final answers to decimal places, eg. 1,225.) Break-even point for alternative 1 $ Break-even point for alternative 2 $ Which course of action do you recommend