JIHSSWN Company reports the following operating results for the month of April.

HSWJDN COMPANY CVP Income Statement For the Month Ended April 30, 2022
		Total		Per Unit
Sales (10,080 units)		$544,320		$54.00
Variable costs		302,400		30.00
Contribution margin		241,920		$24.00
Fixed costs		168,000
Operating income		$73,920

Management is considering the following course of action to increase operating income: Reduce the selling price by 10%, with no changes to unit variable costs or fixed costs. Management is confident that this change will increase unit sales by 30%. Using the contribution margin technique, calculate the break-even point in units and dollars and margin of safety in dollars.

Break-even point		enter the break-even point in units	units
Break-even point		$enter the break-even point in dollars
Margin of safety		$enter the margin of safety in dollars