3. In 20Y5, a paper manufacturer has the income from operations shown below for sales of 7,500 units. Determine the new break-even sales in each situation. Round answers to the nearest whole sales dollar. Sales Variable costs Contribution margin Fixed costs Income from operations $60,000 24,000 $36,000 19,200 $16,800 a. Decrease in selling price per unit by 20% b. Increase in fixed costs by $2,000 c. Decrease in variable costs by $1.20