Calculate the contribution margin, break-even point, and recommend pricing strategies.

Item	Amount
Selling price	$80/unit
Variable cost	$40/unit
Fixed costs	$300,000
Expected sales	10,000 units

• Requirements:
  1. Calculate the contribution margin per unit and total contribution margin.
  2. Determine the break-even point in units and sales dollars.
  3. Discuss how changes in fixed costs affect the break-even point.
  4. Recommend pricing strategies to increase profitability.