$($a$)$ Compute the break$-$even point in sales dollars for $2021.($Round contribution margin ratio to $4$ decimal places eg$.0\mathrm{.}2512$ and final answer to $0$ decimal places, e$.$g$.2,510.)$

Break$-$even point

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$($b$)$ Compute the break$-$even point in sales dollars under each of the alternative courses of action for $2022.($Round contribution margin ratio to $3$ decimal places e$.$g$.0\mathrm{.}251$ and final answers to $0$ decimal places, e$.$g$.2,510.)$

Break$-$even point

Increase selling price

Change compensation

Purchase machinery

Which course of action do you recommend?

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$$ Cullumber Inc. had a bad year in $2021.$ For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling $84,800$ units of product: net sales $$2,120,000$; total costs and expenses $$2,369,100$; and net loss $$249,100.$ Costs and expenses consisted of the following.

$\backslash$table$[[,$Total,Variable,Fixed$],[$Cost of goods sold,$$1,662,080,$$$1,113,000,$$$549,080$