1. Raven Company sells a single specialized product. The companys sales and expenses for a recent month are given below: TOTAL PER UNIT Sales $300,000 $60 Less Variable Expenses 180,000 45 Contribution Margin 120,000 $15 Less fixed expenses 70,000 Net Operating Income $ 50,000 Required: a) What is the monthly break-even point in units sold and in sales dollars? b) Without resorting to computations, what is the total contribution margin at the break-even point?