study materials, and gasoline. Annual fixed costs of $336.000 include the training faclity and diving tests. Variable costs of $1,120 per student include trainers' wages, 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 use CM contribution inargin) Requirements 1. For each of the following independent situations, calculate the cantribution margin per unit and the broakoven point in unite by fist referring to the original data provided a. Breakeven point with no change in information b. Decrease sales price to $1,400 per student c. Decrease variable costs to $640 per student d. Decrease fixed costs 10$235200 2. Compare the impact of changes in the sales price, variable costs, and foued