costs of $275,000 include the training facility and fleet of cars. Read the Requirement 1. For each of the following independent situations, calculate the contribution margin per unit and the breakeven point in units: Requirements 1. For each of the following independent situations, calculate the contribution margin per unit and the breakeven point in units by first referring to the original data provided: a. Breakeven point with no change in information. b. Decrease sales price to $1,000 per student. c. Decrease variable costs to $625 per student. d. Decrease fixed costs to $210,000. 2. Compare the impact of changes in the sales price, variable costs, and fixed costs on the contribution margin per unit and the breakeven point in units