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 selling555,500units of product: sales $2,777,500, total costs and expenses $2,888,600, and net loss $111,100. Costs and expenses consisted of the amounts shown below.

Total

Variable

Fixed

Cost of goods sold$2,377,540$1,766,490$611,050Selling expenses277,750102,212175,538Administrative expenses233,31075,548157,762$2,888,600$1,944,250$944,350

Management is considering the following independent alternatives for 2018.

1.Increase unit selling price24% with no change in costs, expenses, and sales volume.2.Change the compensation of salespersons from fixed annual salaries totaling $166,650to total salaries of $66,660plus a6% commission on sales.

Break-even point for alternative 1$?

Break-even point for alternative 2?