A drivers school charges $250.00 per student for driving classes. Variable costs of $100.00 per student to include gas, instructor wages, and study materials. Annual fixed costs of $75,000. include the facility and cars. 1. For each situation, calculate the contribution margin per unit and the breakeven point in units by first referring to the original data provided. A. Breakeven point with no change in information. B. Decrease sales price to $220.00 per student (625 Students) C. Decrease variable costs to $50.00 per student. D. Decrease fixed costs to $60,000. 2. Compare the impact of changes in the sales price, variable and fixed costs on the contribution margin per unit and the breakeven points in units.