months of operation. Which type of Sales price per unit $30.00 Fixed Expenses $200,000 Variable Expenses per unit $14.00 Units Sold 20,000 1. 2. Delivery $40,000 Calculate the contribution margin per unit. $125.000 Calculate the annual break-even point in dollars. 3. Calculate the break-even point in units. 4. The company is considering paying the store manager an incentive commission of $.50 per unit and decrease fixed salaries by $41,900. If these changes are made, what will be the new break- even point in units?