Do It! Review 6-1 a, b1 Victoria Company reports the following operating results for the month of April. Per Unit VICTORIA COMPANY CVP Income Statement For the Month Ended April 30, 2020 Total Sales (8,000 units) $360,000 Variable costs 162,000 Contribution margin 198,000 Fixed expenses 173,250 Net income $24,750 $45 20.25 $24.75 Management is considering the following course of action to increase net income: Reduce the selling price by 5%, with no changes to unit variable costs or fixed costs. this change will increase unit sales by 10%. 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 and final answer to 0 decimal places, e.g. 2,510.) (a) Assuming no changes to selling price or costs. Break-even point 7000 units Break-even point $ 315000 Margin of safety 45000 (61) Assuming changes to sales price and volume as described above. Break-even point 7700 units (61) Assuming changes to sales price and volume as described above. Break-even point 7700 units Break-even point 324000 Margin of safety $