APPLY THE CONCEPTS: Effect of Changes to Sales Price, Variable Costs and Fixed Costs Now consider each of the following scenarios for Kolbe Manufa cturinu. Calculate the contribuljon margin (CM) per unit. rounded to nearest dollar, and the new breakeven point in units. rounded to the nearest whole unit, for each scenario separately. Scenario 1 Kolbe will dispose of a machine in the factory. The depreciation on that equipment is $500 per month. CM per unit: C] Break-even units: E units Scenario 2 After some extensive market research, Kolbe has determined that a sales price increase of $2 per unit will not affect the sales volume and will be effective immediately. CM per unit: C] Break-even units: E units Scenario 3 Kolbe has been experiencing quality problems with a materials supplier. Changing suppliers will improve t1 quality of the product but will cause direct materials to increase by $1 per unit. CM per unit: 4:] Break-even units: E units