APPLY THE CONCEPTS: Effect of Changes to Sales Price, Variable Costs and Fixed Costs Now consider each of the following scenarios for Schallheim Manufacturing. Calculate the contribution margin (CM) per unit, rounded to nearest dollar, and the new break-even point in units, rounded to the nearest whole unit, for each scenario separately. Scenario 1 Scenario 2 Scenario 3 Schallheim will dispose of a After some extensive market research, Schallheim Schallheim has been experiencing quality problems with a machine in the factory. The has determined that a sales price increase of $2 materials supplier. Changing suppliers will improve the depreciation on that equipment is per unit will not affect the sales volume and will quality of the product but will cause direct materials costs $500 per month. be effective immediately. to increase by $1 per unit. Breakeven units: , l:] Breakeven units: :] units Breakeven units: :] units units