Break even point if the variable selling and administrative cost per unit increased/ decreased, would the breakeven point change? If so, how would The increase/decrease impact the break, even point ?

Break-even Point in units 849.19 Break-even in dollars $424,594 Reconciliation of NOI NOI variable = +fixed MOH per unit * change in inventory equals NOI absorption Margin of Safety in units 176.54 Margin of Safety in dollars $88,267.70 Margin of Safety percentage 17.21% 24.47227.71\begin{tabular}{rr} $ & 23,991.79 \\ & $5,573.14 \\ \hline & $29,564.93 \\ \hline \end{tabular}