Due to erratic sales of its sole product- a high-capacity battery for laptop computers- Parma Ltd. has been experiencing difficulty for some time. The company income statement for the most recent month is given below: Sales (19500 units*$30) $585 000 Less variable expenses..4..assum 409 500 Contribution margin.. 175 500 Less fixed expenses..14. 180 000 Net LOSS.... (4 500) Required: Create a income statement and Compute the company's CM ratio and its break-even point in both units and dollars