B Question 8: Break-Even and Target Profit Analysis; Margin of Safety; CM Ratio Menlo Company distributes a single product. The company's sales and expenses for last month follow: Sales Variable expenses Contribution margin Fixed expenses Net operating income Total Per Unit $ 450,000 $30 180,000 12 270,000 $ 18 216,000 54,000 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? Break-even in units