Exercise $5-18($Algo$)$ Break$-$Even and Target Profit Analysis; Margin of Safety; CM Ratio $[$LO$5-1,$ LO$5-2,$ LO$5-4,$ LO$5-5,$ LO$5-6]$

Menlo Company distributes a single product. The company's sales and expenses for last month follow:

$\backslash$table$[[,$Total,$\backslash$table$[[$Per$],[$Unit$]]],[$Sales$,$$$608,000,$$$40$