Problem 3-18A A Analyzing chnge ins margin ratio ales price using the contributton LO 3-1, 3-2 CHECK FIGURE C. 54,000 units Massey Company reported the following data regarding the product it sells: $25 Sales price Contribution margin ratio Fixed costs 40% $810,000 Required Use the contribution margin ratio approach and consider each requirement separately a. What is the break-even point in dollars? In units? b. To obtain a profit of $270,000, what must the sales be in dollars? In units? c. If the sales price increases to $30 and variable costs do not change, what is the new break-even point in dollars? In units