14 Pringle Company distributes a single product. The company's sales and expenses for a recent month follow: Total Per Unit Sales $600,000 $50 Variable Expenses 456,000 38 Contribution Margin 144,000 $12 Fixed Expenses 100,000 Net Operating Income 44,000 A. What is the monthly break-even point in units sold and in sales dollars? B. Without resorting to computations, what it the total contribution margin at the break-even point? C. How many units would have to be sold each month to earn a target profit of $21,000? Use the contribution method. Verify you answer by preparing a contribution format income statement at the target level of sales. D. Refer to original data. Compute the company's margin of safety in both dollar and percentage terms. E. What is the company's CM Ratio? If monthly sales increases by $60,000 and there is no change in fixed expenses, by how much would you expect monthly net operating income to increase?