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 (9,000 units)		$414,000		$46
Variable costs		207,000		23.00
Contribution margin		207,000		$23.00
Fixed expenses		181,608
Net income		$25,392

Management is considering the following course of action to increase net income: Reduce the selling price by 8%, 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 0 decimal places, e.g. 2,510.) (a) Assuming no changes to selling price or costs.

Break-even point			units
Break-even point		$
Margin of safety		$

(b1) Assuming changes to sales price and volume as described above.

Break-even point			units
Break-even point		$
Margin of safety		$