In March, James Electronics had sales of $$2,680,000(26,800$ units$),$ total variable expenses of $$1,608,000,$ and total fixed expenses of $$890,000.$

Required:

What is the company's CM ratio?

CM ratio

$\%$

Using the CM ratio, calculate the break$-$even level of sales in dollars.

Break$-$even level of sales in dollor

$3.$ What is the break$-$even level of sales in units?

Break$-$even level of sales in units

units