VICTORIA COMPANY CVP Income Statement For the Month Ended April 30, 2020 Total Per Unit Sales (10,000 units) $470,000 $47 Variable costs 220,900 22.09 Contribution margin 249,100 $24.91 Fixed expenses 199,280 Net income $49,820 Management is considering the following course of action to increase net income: Reduce the selling price by 3%, with no changes to unit variable costs or fixed costs. Management is confident that this change will increase unit sales by 20%. Using the contribution margin technique, compute the break-even point in units and dollars and margin of safety in dollars: (Round intermediate calculations to 4 decimal places e.g. 0.2522 and final answer to O decimal places, e.g. 2,510.) (a) Assuming no changes to selling price or costs. Break-even point 8000 units Break-even point $ 376000 Margin of safety 110000 (b1) Assuming changes to sales price and volume as described above. Break-even point units Break-even point Margin of safety $