18 value: 10.00 points Due to erratic sales of its sole product-a high-capacity battery for laptop computers-PEM, Inc., has been experiencing difficulty for some time. The company's contribution format income statement for the most recent month is given below: $258,000 Sales (12,900 units x $20 per unit) Vanable expenses Contribution margin Fixed expenses 103,200 115,200 Net operating loss $ (12,000) Required: 1. Compute the company's CM ratio and its break-even point in both unit sales and dollar sales. CM ratio Break-even point in units Break-even point in dollars