Victoria Company reports the following operating results for the month of April. VICTORIA COMPANY CVP Income Statement For the Month Ended April 30, 2017 Total Per Unit Sales (9,300 units) $483,600 $52 Variable costs 251,472 Contribution margin 232.128 27.04 $24.96 Fixed expenses 192,192 Net income $39,936 Management is considering the following course of action to increase net income: Reduce the selling price by 10%, 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 eg. 0.2522 and final answer to O decimal places, e.g. 2,510.)