Malvin, Inc. sells a product with a contribution margin of $$30$ per unit. Fixed costs are $$5,400$ per month. How many units must Malvin sell to break even?

Begin by showing the formula and then entering the amounts to calculate the units Malvin must sell to break even. $($Abbreviation used: $CM=$ contribution margin. Complete all input fields. Enter a $"0"$ for items with a zero value.$)$