Assume the following information for Starbucks Corporation for the year 2023:

Item	Amount ($)
Selling Price per Unit	10
Variable Cost per Unit	6
Fixed Costs	200,000
Units Sold	100,000

Requirements:

1. Calculate the Contribution Margin per Unit.
2. Determine the Total Contribution Margin.
3. Compute the Break-even Point in units.
4. Analyze the impact of a 10% increase in variable cost per unit on the break-even point.
5. Evaluate the effect of a 5% increase in selling price per unit on the break-even point.