Delta Corporations production and sales data provided below:

Per Unit Percentage

Selling price $9.00 100%

Variable cost $6.00 66.67%

Contribution margin $3.00 33.33%

Total fixed costs $30,000

Compute a break-even point in units and dollars if the following changes occurred:

Selling price decreased by one-tenth.

Variable costs decreased by one-third.

Fixed costs increased by one-third.