Exercise $6-18($Algo$)$ Break$-$Even and Target Profit Analysis; Margin of Safety; CM Ratio $[$L$06-1,$ LO$6-3,$ L$06-5,$ L$06-6,$ L$06-7]$

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

$\backslash$table$[[,$Total,Per Unit$],[$Sales$,$$$318,000,$$$20$