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 575,500 units of product: sales $ 2,877,500, total costs and expenses $ 2,992,600, and net loss $115,100. Costs and expenses consisted of the amounts shown below Total Variable Fixed Cost of goods sold Selling expenses Administrative expenses $2,463,140 287,750 241,710 $2,992,600 $1,830,090 105,892 78,268 $2,014,250 $633,050 181,858 163,442 $978,350 Management is considering the following independent alternatives for 2018 I. Increase unit selling price 20% with no change in costs, expenses, and sales volume Change the compensation of salespersons from fixed annual salaries totaling $ 172,650 to total salaries of $ 69,060 plus a 5% commission on sales. 2. (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 answer to O decimal places, e.g. 1,225.) Contribution margin for alternative 1 Contribution margin for alternative 2