Cullumber Company reports the following operating results for the month of April. CU LLUMBERCOMPANY CVP Income Statement For the Month Ended April 30, 2022 Total Per Unit Percent of Sales Sales (9.540 units) $477,000 $50 100 % Variable costs 286,200 30 60 Contribution margin 190,800 $20 40 % Fixed expenses 15 9,000 Net income $31,800 Management is considering the following course of action to increase net income: Reduce the unit selling price by 4%. with no changes to unit variable costs or fixed costs. Management is condent that this change will increase unit sales by 10%. Using the contribution margin technique, compute the break-even point in sales units and sales dollars and margin of safety in dollars: (Round intermediate calculations to 4 decimal places as. 02522 and nal answer to 0 decimal places. e3. 2,510.) {a} Assuming no changes to unit selling price or costs. Break-even point units Break-even point $ Margin of safety $ {b1} Assuming changes to unit selling price and volume as described above. Break-even point units Break-even point $ Margin of safety $