$\backslash$table$[[x,$Total,Per Unit,Percent of Sales$],[$Sales $(9,360$ units$),$$$468,000,$$$50,100],[$Variable costs,$280,800,30,60],[$Contribution margin,$187,200,$$$20,40],[$Fixed expenses,$156,000,,],[$Net income,$$31,200,,]]$

$($eg$.,2,510).)$

$($a$)$ Assuming no changes to selling price or costs.

Break$-$even point in units units

Break$-$even point in sales dollars $

Margin of safety

$

$($b$1)$ Assuming changes to sales price and volume as described above.

Break$-$even point in units

units

Break$-$even point in sales dollars $

Margin of safety

$