Problem 2. (CVP Analysis) The following monthly data in contribution format are available for the MN Company and its only product, Product SD: Total Per Unit Sales $83,700 $279 Variable expenses 32,700 [09 Contribution margin........ 51,000 317-0 Fixed expenses.................. 40,000 Net operating ineome....... m The company produced and sold 300 units during the month and had no beginning or ending inventories. Problem 2 -Part A. What is the total contribution margin at the break-even point? Problem 2 Part B. Management is contemplating the use of plastic gearing rather than metal gearing in Product SD. This change would reduce variable expenses by $18 per unit. The company's sales manager predicts that this would reduce the overall quality of the product and thus would result in a decline in sales to a level of 250 units per month. Should this change be made