Concord Inc had a bad year in 2019. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 80,000 units of product: net sales $2,000,000; total costs and expenses $2,210,000, and net loss $210,000. Costs and expenses consisted of the following. Total Variable Fixed Cost of goods sold $1,542,000 $1,051,000 $491,000 Selling expenses 522,000 93,000 429,000 Administrative expenses 146,000 56,000 90,000 $2,210,000 $1,200,000 $1,010,000 Management is considering the following independent alternatives for 2020. 1 2. Increase unit selling price 20% with no change in costs and expenses. Change the compensation of salespersons from fixed annual salaries totaling $205.000 to total salaries of $42.000 plus a 5% commission on net sales. Purchase new high-tech factory machinery that will change the proportion between variable and fixed cost of goods sold to 50:50 3