40 Sales $628.000 439,600 188,400 12 Contribution margin 156.000 Net operating income 32,400 Required: What is the monthly break-even point in unit sales and in dollar sales? Breakeven point in unit sales Breakeven point in sales dollars 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3a How many units would have to be sold each month to earn a target profit of $68,400? Use the formula method. Enis