Due to erratic sales of its sole product$-$a high$-$capacity battery for laptop computers$-$PEM, Incorporated, has been experiencing financial difficulty for some time. The company's contribution format income statement for the most recent month is given below:

Sales units $x$$$20$ per unit$)$

$\backslash$table$[[\{$f$121$dc$61$c$-90$ea$-499$c$-8$a$40-$a$88$e$7$ecb$7166\}$

$\backslash$table$[[264,000],[132,000]]],[132,000],[147,000],[$$$(15,000)$