Victoria Company reports the following operating results for the month of April. VICTORIA COMPANY CVP Income Statement For the Month Ended April 30, 2020 Total Per Unit Sales (8,000 units) $400,000 $50 Variable costs 200,000 25.00 Contribution margin 200,000 $25.00 Fixed expenses 177,525 Net income $22,475 Management is considering the following course of action to increase net income: Reduce the selling price by 5%, 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 Break-even point Margin of safety $ units (b1) Assuming changes to sales price and volume as described above. Break-even point Break-even point $ Margin of safety units