Please use excel or a table so I can clearly see where the mistakes are being made on my part. Thank you.

Midlands Inc. had a bad year in 2019. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 77,000 units of product: net sales $1,540,000; total costs and expenses $1,794,800; and net loss $254,800. Costs and expenses consisted of the following. Total Variable Fixed Cost of goods sold Selling expenses $1,112,800 $618,000 $494,800 529,000 92,000 437,000 153,000 60,000 93,000 $1,794,800 $770,000 $1,024,800 Administrative expenses Management is considering the following independent alternatives for 2020. 1. Increase unit selling price 25% with no change in costs and expenses. 2. Change the compensation of salespersons from fixed annual salaries totaling $ 201,000 to total salaries of $36,015 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. (b) Compute the break-even point in dollars under each of the alternative courses of action for 2020. (Round contribution margin ratio to 3 decimal places e.g. 0.251 and final answers to 0 decimal places, e.g. 2,510.) Break-even point 1. Increase selling price $ 1708000 2. Change compensation A 3. Purchase machinery A Which course of action do you recommend