A company has the following production costs. Calculate the Break-even Point in units.

Costs:

• Fixed Costs: $50,000
• Variable Cost per Unit: $20
• Selling Price per Unit: $50

Requirements:

1. Calculate the Contribution Margin per unit.
2. Calculate the Break-even Point in units.
3. Analyze the impact on the Break-even Point if the Fixed Costs increase to $60,000.
4. Calculate the Break-even Point in sales dollars.