Due to erratic sales of its sole product-a high-capacity battery for laptop computers PEM, Inc., has been experiencing difficulty for some time. The company's contribution format income statement for the most recent month is given below: Sales (19,500 units x $30 per unit) Variable expenses $585,000 409,500 Contribution margin Fixed expenses 175,500 180,000 Net operating loss $ (4,500) Required 1. Compute the company's CM ratio and its break-even point in both unit sales and dollar sales. CM ratio Break-even point in units Break-even point in dollars 401%