DEF Manufacturing Co. has the following data for the upcoming year:

Item	Amount ($)
Fixed Costs	500,000
Variable Cost per Unit	50
Selling Price per Unit	100

Requirements:

1. Calculate the Contribution Margin per unit.
2. Determine the Break-Even Point in units.
3. Compute the Break-Even Point in sales dollars.
4. Evaluate the impact of a 10% increase in fixed costs on the Break-Even Point.
5. Analyze the effect of a 5% decrease in selling price on the Break-Even Point.