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 560,500 units of product: sales $2,802,500, total costs and expenses $2,914,600, and net loss $112,100. Costs and expenses consisted of the amounts shown below. Total Variable Fixed y Cost of goods sold $2,398,940 $1,782,390 $616,550 103,132 177,118 76,228159,182 $2,914,600 $1,961,750 $952,850 Selling expenses Administrative expenses 280,250 235,410 Management is considering the following independent alternatives for 2018. 1. Increase unit selling price 21% with no change in costs, expenses, and sales volume. 2. Change the compensation of salespersons from fired annual salaries totaling $168,150 to total salaries of $67,260 plus a 5% commission on sales. (a) Compute the break-even point in dollars for 2017. (Round final answer to O decimal places, e.g. 1,225) Break-even point (b) Compute the contribution margin under each of the alternative courses of action.(Round final answer to o decimal places, e.g. 1,22s) Contribution margin for alternative 1 Contribution margin for alternative 2