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 unitsx$30) $585 000 Less variable expenses... 409 500 Contribution margin.......46414 84845424681484821414 : 175 500 Less fixed expenses...... 180 000 (4 500) Required: Compute the company's CM ratio and its break-even point in both units and dollars