Clock Company sells a single product. The company's sales and expenses for a recent month follw:

Total per unit

Sales $600,000 $40

Less Variable Expenses 420,000 28

Contribution Margin 180,000 $12

Less Fixed Expenses 150,000

Net Operating Income $30,000

Required:

a. What is the monthly Break-Even point in units sold and in sales dollars?

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