1. Mila & Co. manufactures and sells a single product. The following data pertains to the month of July 2019. Units sold 15,000 Revenues 120,000 Cost of goods sold Variable manufacturing costs 60,000 Fixed manufacturing costs 22,000 Total cost of goods sold 82,000 Gross margin 38,000 Operating costs Variable selling costs 6,000 Fixed selling and administrative costs 14,000 Total operating costs 20,000 Operating income 18,000 a. Prepare a contribution format income statement. b. What is the company's break-even point in unit sales? c. Find the company's break-even point in dollar sales using two different methods. d. What is the margin of safety (in units) for July 2019? e. What dollar sales volume does Mila & Co. need to achieve in order to earn a $36,000 operating profit per month