Hart Company sold 5,000 units for a price of $50 per unit and had the following information: Variable expenses Fixed expenses Breakeven sales point $156,000 $131,000 $343,222 If the sales price per unit were to increase by 10%, variable expenses were to increase by 12.5%, and fixed expenses were to increase by 20%, what would be the new contribution margin per unit? For the current year, Power Cords Corp. expected to sell 40,100 industrial power cords. Fixed costs were expected to total $1,640,500; unit sales price was expected to be $3,350; and unit variable costs were budgeted at $1,800. Power Cords Corp's margin of safety (MOS) in units is: In the current year, Becker Sofa Company expected to sell 12,800 leather sofas. Fixed costs for the year were expected to be $8,404,000; unit sales price was budgeted at $5,000; and unit variable costs were expected to be $2,600. Becker Sofa Company's margin of safety (MOS) in sales dollars is: (Do not round intermediate calculations.) The sales and cost data for two companies in the transportation industry are as follows: Sales Variable costs Contribution margin Fixed costs Operating income () X Company Amount Percent $ 158,000 100.00 94,800 60.00 63,200 40.00 34,400 $ 28,800 Y Company Amount Percent $ 158,000 100.00 47,400 30.00 110,600 70.00 70, 450 $ 40,150 The annual breakeven point in sales dollars for X Company is