21. The following monthly data is available for a company and its only product: Sales (300 units) Variable Expenses Contribution Margin Fixed Expenses Net Income Total Per Unit $83,700 32,700 $51,000 45,000 $6,000 $279 109 $170 Required: Without resorting to calculations, what is the total contribution margin at the break-even point? Why is that so? (2 points) Page 4 of8