Wildhorse Corp's sales slumped badly in 2020. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 505,500 units of product: sales $2.527,500, total costs and expenses $2.611.875, and net loss $84,375. Costs and expenses consisted of the amounts shown below. Total Variable Fixed Cost of goods sold $2.146.815 $1.733,865 $412,950 Selling expenses 252.750 93,012 159,738 Administrative expenses 212.310 68,748 143,562 $2.611.875 $1,895.625 $716,250 Management is considering the following independent alternatives for 2021. 2 increase unit setting price 25% with no change in costs, expenses, and sales volume Change the compensation of salespersons from fixed annual salaries totaling $151.650 to total salaries of $60,660 plus a 5% commission on sales