Requirement 1. For each of the following independent situations, calculate the contribution margin per unit and the breakeven point in units: Requirements 1. 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 $1,440 per student. c. Decrease variable costs to $900 per student. d. Decrease fixed costs to $496,800. 2. 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