Columbus Industries makes a product that sells for $38 a unit. The product has a $34 per unit variable cost and total fixed costs of $8,400. At budgeted sales of 2,800 units, the margin of safety ratio is: Multiple Choice 42.3% 447% 25.0% None of these answers is correct Company X has variable costs per unit of $26, fixed costs of $438,900, and a break-even point in units of 62,700 units. If the sales price per unit decreases by $3 and the variable cost per unit decreases by $3, what would happen to the break-even point? Multiple Choice Break-even point increases. Break-even point in dollars decreases Break-even point stays the same. Break-even point in dollars decreases and break-even point in units stays the same