Victoria Company reports the following operating results for the month of April.

Management is considering the following course of action to increase net income: Reduce the selling price by $4\%,$ 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 sales units and sales dollars and margin of safety in

dollars: $($Round intermediate calculations to four decimal places $($e$.$g$.,0\mathrm{.}2522),$ and final answers to nearest whole number $($e$.$g$.,2,510).)$

$($a$)$ Assuming no changes to selling price or costs.

Break$-$even point in units

units

Break$-$even point Margin of safety

$$1$

$$1$

$($b$1)$ Assuming changes to sales price and volume as described above.

Break$-$even point in units

units

Break$-$even point in sales dollars

Margin of safety

$