Use the following information to answer questions 36 - 40 Sales price per unit $8.50 Direct labor per unit $1.90 Direct materials per unit $2.60 Variable overhead per unit $1.40 Factory overhead that does not change with volume $327,600 General and administrative expenses $194,000 Using the original contribution margin, a reduction in sales of 100 units below break even point will result in a net profit before taxes of: 1) Negative 2,600 2) Negative 3,100 2 XN MacBook Air 88 F3 DOO 000 F4 II F5 F6 F7 F8 79 $ % A & *