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 saies $2,340,000; totat costs and expenses $2,613,000, and net loss $273,000. Costs and expenses consisted of the amounts shown below: Management is considering the following independent alternatives for 2023; 1. Increase the unit selling prlce 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 10% 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 alternatiye courses of action. (Round contribution margin ratio to 0 decimal places, eg. 15% and final answers to 0 decimal ploces, eg. 5,275.) 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 saies $2,340,000; totat costs and expenses $2,613,000, and net loss $273,000. Costs and expenses consisted of the amounts shown below: Management is considering the following independent alternatives for 2023; 1. Increase the unit selling prlce 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 10% 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 alternatiye courses of action. (Round contribution margin ratio to 0 decimal places, eg. 15% and final answers to 0 decimal ploces, eg. 5,275.)