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) $450,000 $50 Variable costs 270.000 30 Contribution margin 180,000 $20 Fixed expenses 150,000 Net income $30,000 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%. Assuming no changes to selling price or costs. 7,500 units Break-even point in units Break-even point in sales dollars The margin of safety in dollars $375,000 $75,000 Assuming changes to sales price and volume as described above. units Break-even point in units Break-even point in sales dollars The margin of safety in dollars 8,333 $400.000 $118,400 (62) Comment on the proposed course of action for computations