Can you tell me what is missing in the per unit part?

Menlo Company distributes a single product. The companys sales and expenses for last month follow:

	Total			Per Unit
Sales	$	624,000		$	40
Variable expenses		436,800			28
Contribution margin		187,200		$	12
Fixed expenses		151,200
Net operating income	$	36,000

Required:

1. What is the monthly break-even point in unit sales and in dollar sales?

2. Without resorting to computations, what is the total contribution margin at the break-even point?

3-a. How many units would have to be sold each month to attain a target profit of $67,200?

3-b. Verify your answer by preparing a contribution format income statement at the target sales level.

4. Refer to the original data. Compute the company's margin of safety in both dollar and percentage terms.

5. What is the companys CM ratio? If sales increase by $53,000 per month and there is no change in fixed expenses, by how much would you expect monthly net operating income to increase?

	Total	Per Unit
Sales	728,000
Variable expenses	509,600
Contribution margin	218,400	$0
Fixed expenses	151,200
Net operating income	67,200