Break-Even in Units and Sales Dollars, Margin of Safety Aubrey Company produces a single product. Last year's income statement is as follows: Sales (22,000 units) $1,320,000 Less: Variable costs 880,000 Contribution margin $440,000 Less: Fixed costs 269,400 Operating income $170,600 Required: Question Content Area 1. Compute the break-even point in units and sales revenue. In your computations, round the contribution margin per unit to the nearest cent and round the contribution margin ratio to fou