A company sells a product for $30 per unit. The variable cost per unit is $18, and the fixed costs are $120,000 per year. Determine the break-even point in units and in sales dollars. Additionally, calculate the margin of safety if the company expects to sell 15,000 units.

Requirements:

1. Calculate the break-even point in units.
2. Determine the break-even point in sales dollars.
3. Compute the margin of safety in units and dollars.
4. Analyze the impact of a 10% increase in fixed costs.
5. Evaluate the effect of a price decrease to $28 per unit.