Cottonwood Company reports the following operating results for the month of April. COTTONWOOD COMPANY CVP Income Statement For the Month Ended April 30, 2011 Total Per Unit Sales (8,200 units) $442,800 $54.00 Variable costs 225,828 27.54 Contribution margin 216,972 $26.46 Fixed expenses 179,928 Net income $37,044 Management is considering the following course of action to increase net income: Reduce the selling price by 12%, with no changes to unit variable costs or fixed costs. Management is confident that this change will increase unit sales by 31%. Using the contribution margin technique, compute the break-even point in units and dollars and margin of safety in dollars, assuming changes to sales price and volume as described above. (Round intermediate calculations to 2 decimal places, e.g. 12.52. Round answers to 0 decimal places, e.g. 125.) Break-even point (in units) ______ units Break-even point (in dollars) $________ Margin of safety $_______