Do It! Review 6-1 a, b1 Victoria Company reports the following operating results for the month of April. VICTORIA COMPANY CVP Income Statement For the Month Ended April 30, 2020 Total Per Unit $450,000 270,000 Sales (9,000 units) Variable costs Contribution margin Fixed expenses $50 30.00 $20.00 180,000 150,000 Net income $30,000 Management is considering the following course of action to increase net income: Reduce the selling price by 4%, with no changes to unit variable costs or fixed costs. Management is confident that this change will increase unit sales by 20%. Using the contribution margin technique, compute the break-even point in units and dollars and margin of safety in dollars: (Round Intermediate calculations to 4 decimal places e.g. 0.2522 and final answer to O decimal places, e.g. 2,510.) (a) Assuming no changes to selling price or costs. Break-even point units Break-even points Margin of safety (61) Assuming changes to sales price and volume as described above. Break-even point units Break-even points Margin of safety