Wildhorse 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 78,000 units of product: net sales $2,340,000; total costs and expenses $2,613,000; and net loss $273,000. Costs and expenses consisted of the amounts shown below: Total Variable Fixed Cost of goods sold $1,755,000 $1,209,000 $546,000 Selling expenses 624,000 162,500 461,500 Administrative expenses 234,000 149,500 84,500 $2,613,000 $1,521,000 $1,092,000 Management is considering the following independent alternatives for 2023: 1. Increase the unit selling price by 30% with no change in costs, expenses, or sales volume. 2. Change the compensation of salespersons from fixed annual salaries totalling $260,000 to total salaries of $26,000 plus a 5% commission on net sales. Cost of goods sold $1.755,000 $1,209,000 $546,000 Selling expenses 624,000 162,500 461,500 Administrative expenses 234,000 149,500 84,500 $2,613,000 $1,521,000 $1,092,000 Management is considering the following independent alternatives for 2023: 1. Increase the unit selling price by 30% with no change in costs, expenses, or sales volume. 2. Change the compensation of salespersons from fixed annual salaries totalling $260,000 to total salaries of $26,000 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 O decimal places, eg. 15% and final answers to O decimal places, eg. 5,275.) Break-even point if unit selling price increases by 30% Break-even point if there is a change in compensation $ Break-even point if there is a purchase of new high-tech factory machinery $