Country Road Driving School charges \($230\) per student to prepare and administer written and driving tests. Variable costs of \($70\) per student include trainers’ wages, study materials, and gasoline. Annual fixed costs of \($112,000\) include the training facility and fleet of cars.

Requirements 

1. For each of the following independent situations, calculate the contribution margin per unit and the breakeven point in units:

a. Breakeven point with no change in information

b. Decrease sales price to \($200\) per student

c. Decrease variable costs to \($50\) per student

d. Decrease fixed costs to \($102,000\) 

2. Compare the impact of changes in the sales price, variable costs, and fixed costs on the contribution margin per unit and the breakeven point in units.