Cottonwood Company reports the following operating results for the month of April.

COTTONWOOD COMPANY CVP Income Statement For the Month Ended April 30, 2020
		Total		Per Unit
Sales (8,500 units)		$382,500		$45
Variable costs		153,000		18
Contribution margin		229,500		$27
Fixed costs		178,200
Operating income		$51,300

Management is considering the following course of action to increase operating income: Reduce the selling price by 20%, with no changes to unit variable costs or fixed costs. Management is confident that this change will increase unit sales by 30%. Using the contribution margin technique, calculate the break-even point in units and dollars and margin of safety in dollars, assuming changes to sales price and volume as described above.