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Chapter 18 CVP Analysis White Light Electric estimates the following for 2018: Sales Revenue (25,000 units) Variable Costs Fixed Costs $ 2,750,000 1,500,000 450,000 a) Contribution Margin per unit b) Contribution Margin ratio c) Break-Even in units d) Break-Even in sales dollars e) What is the break-even point in units if fixed costs increase to $660,000? f) How many units need to be sold to earn a pre-tax profit of $300,000? g) What is the break-even point in units if the sales price increases by 10%? h) If sales volume increases by 4%. By how much will net income increase? i) If the sales price increases by 3%, by what percentage will net income increase? j) If variable costs increase by $10, and fixed costs increase by 25%, what will be the new break-even point in units