Cullumber provides environmentally friendly lawn services for homeowners. Its operating costs are as follows. Depreciation (straight-line) Advertising $1,500 per month $200 per month Insurance $4,300 per month Weed and feed materials. $5 per lawn Direct labor Fuel $12 per lawn $3 per lawn Cullumber charges $80 per treatment for the average single-family lawn. For the month ended July 31, 2022, the company had total sales of $9,600. (a) Prepare a CVP income statement for the month ended July 31, 2022. < Total CULLUMBER CVP Income Statement Per Unit Percent of Sales 9 9 9 > A Gross Profit Sales Administrative Expenses Fixed Costs Cost of Goods Sold Net Income/(Loss) Contribution Margin Variable Costs Selling Expenses $ (b) Determine the company's break-even point in (1) number of lawns serviced per month and (2) sales dollars. (1) Break-even point in lawns (2) Break-even point in dollars $