Figaro Ltd produces a safety helmet that has a selling price of 28 and 10,000 helmets are sold each year. Variable costs per helmet are 12 and fixed costs are 40,000 per year. The directors of Figaro Ltd are considering switching to a new production process for the helmets in order to increase output. This would lead to an increase in fixed costs by 15% but would reduce variable costs by 3 per helmet. The new production process would enable the company to increase output to 12,500 helmets per year, which could all be sold at a price of 24 per helmet. Assuming the new production process is implemented, by how much would the following either increase or decrease? the break-even point in units) 2. the margin of safety (in units) 3 the contribution margin ratio (to nearest percentage point) 1. . Round up your answer. The break-even point: by units (Enter your answer as an integer.) The margin of safety: by units (Enter your answer as an integer.) The contribution margin ratio: by % (Round your answer to nearest percentage.)