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 540,500 nits of product: sales $2,702,500, total costs and expenses $2,803,440, and net loss $100,940. Costs and expenses consisted of the amounts shown below. Management is considering the following independent alternatives for 2018. 1. Increase unit selling price 20% with no change in costs, expenses, and sales volume. 2. Change the compensation of salespersons from fixed annual salaries totaling $162,150 to total salaries of $64,860 plus a 4\% commission on sales. (a) Compute the break-even point in dollars for 2017. (Round final answer to 0 decimal places, e g. 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.) 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, e.8. 5.25 and other calculations to 0 decimal places, eg. 20% and also final answers to 0 decimal places, eg. 1,225.)