1 Calculation Amount 2 1. Breakeven point (in units) 30,000 3 2. Breakeven point (in dollars) 32.700,000 4 3. Units needed to earn desired profit 5 4. Sales dollars needed for desired profit Table 2: Change 5. Impact on the contribution margin if fixed costs increase by $40,000 6. Impact on the contribution margin ratio if per unit sales and variable costs both decrease by $10 7. Impact on total variable costs if the desired pretax profit increases by $50,000 8. Impact on breakeven in units if tax rate decreases to 30 percent Impact