Currently, the selling price per unit of product X is $220. The variable cost per unit is $180 and the total fixed costs are $410,000. If the company required a net profit of $23,000, how many units would need to be sold? Calculate the following: The contribution margin per unit $ The number of units to be sold to break-even The total sales achieved at break-even $ The break-even in units required to make $23,000 net profit Using the above information, a proposal is being evaluated to increase the unit selling price to $230. Calculate the following: The number of units to be sold to break even based on the new selling price The total sales achieved at the new selling price to break even $