Total Per Unit Sales (9,200 units) Variable costs Contribution margin Fixed expenses Net income $496,800 228,528 268,272 204,120 $64,152 $54 24.84 $29.16 Management is considering the following course of action to increase net income: Reduce the selling price by 6%, with no changes to unit variable costs or fixed costs. Management is confident that this change will increase unit sales by 20% Using the contribution margin technique, compute the break-even point in units and dollars and margin of safety in dollars: (Round intermediate calculations to 4 decimal places e.g. 0.2522 and final answer to 0 decimal places, e.g. 2,510.) (a) Assuming no changes to selling price or costs Break-even point Break-even point Margin of safety (b1) Assuming changes to sales price and volume as described above Break-even point Break-even point Margin of safety d units units