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 unit 5405,000 $45 Variable costs 218,700 24.30 Contribution margin 136,300 $20.70 Fixed expenses 161.460 Net Income $24,840 Management is considering the following course of action to increase net income Reduce the selling price by, with no changes to unit variable costs or feed costs Management is confident that this change will increase unit sales by 10% Using the contribution margin technique, compute the break-even point in units and dollars and margin of safety in dollars: (Round intermediate calculations to decimal places 0.0 0.2522 and final answer to decimal places, c. 2.510.) (a) Assuming no changes to selling price or costs. Break-even point 7800 units Break-even point 353000 Margin of safety 54000 5 (b1) Assuming changes to sales price and volume as described above. Break-even point 9200 units Break-even point 385020 $ Margin of safety 29295 $