The current situation of $xZ$ company is as follows:

Variable costs are $84\%$ of sales and fixed costs are $$40000.$

a$)$ A suggestion is made to improve the profit by increasing the contribution margin. If the contribution margin can be improved by $6\%$ of sales by increasing fixed costs by $$10000,$ will the break even point be lower?

b$)$ If sales are currently $$300000,$ will the profit be better, assuming no increase in sales?