Do It! Review 6-1 a, bi 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 Sales (8,000 units) $440,000 $55 Variable costs 242,000 30.25 Contribution margin 198,000 $24.75 Fixed expenses 195,426 Net income $2,574 Management is considering the following course of action to increase net income: Reduce the selling price by 3%, with no changes to unit variable costs or fixed costs. Management is confident that 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 decimal places e.g. 0.2522 and final answer to 0 decimal places, e.g. 2,510.) (a) Assuming no changes to selling price or costs. Break-even point 7896 units Break-even point $ 434280 Margin of safety $ 5720 (61) Assuming changes to sales price and volume as described above. Break-even point 8460 units Break-even point $ 454479 Margin of safety $ -27679