Read the requirements.

Requirement $1.$ For each of the following independent situations, calculate the contribution margin per unit and the breakeven point in units:

Begin by showing the formula for contribution margin per unit and then enter the amounts to calculate the contribution margin per unit for each situation. $($Abbreviation used: $CM=$ contribution margin.$)$

$=,CM$ per unit

Requirements

For each of the following independent situations, calculate the contribution

margin per unit and the breakeven point in units by first referring to the original

data provided:

a$.$ Breakeven point with no change in information.

b$.$ Decrease sales price to $$800$ per student.

c$.$ Decrease variable costs to $$500$ per student.

d$.$ Decrease fixed costs to $$156,000.$

Compare the impact of changes in the sales price, variable costs, and fixed

costs on the contribution margin per unit and the breakeven point in units.