Pharoah Manufacturing's sales slumped badly in 2022. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 54,000 units of product: net sales $1 , 620 , 000 ; total costs and expenses $1 , 809 , 000 ; and net loss $189 , 000 . Costs and expenses consisted of the amounts shown below: Management is considering the following independent alternatives for 2023 : 1. Increase the unit selling price by 25% with no change in costs, expenses, or sales volume. 2. Change the compensation of salespersons from fixed annual salaries totalling $180 , 000 to total salaries of $18 , 000 plus a 5% commission on net sales. 3. Purchase new high-tech factory machinery that will change the proportion between variable and fixed cost of goods sold to 50 : 50 Calculate the break-even point in dollars under each of the alternative courses of action. (Round contribution margin ratio to 0 decimal ploces, es. 15\% and final answers to 0 decimal ploces, eg. 5,275.) Break-even point if unit selling price increases by 25% Break-even point if there is a change in compensation Break-even point if there is a purchase of new high-tech factory machinery