Coca-Cola needs to perform a cost-volume-profit (CVP) analysis for its new product. The following data is available:

• Selling Price per Unit: $2.00
• Variable Cost per Unit: $1.20
• Fixed Costs: $200,000
• Expected Sales: 300,000 units

Required:

1. Calculate the break-even point in units.
2. Determine the break-even point in dollars.
3. Compute the margin of safety in units and dollars.
4. Analyze the impact of a 10% increase in fixed costs on the break-even point.