Maria Miller owns and operates Sheridan, a bakery that creates personalized birthday cakes for a child's first birthday. The cakes, which sell for $64 and feature an edible picture of the child, are shipped throughout the country. A typical month's results are as follows:

Sales revenue		$916,480
Variable expenses		687,360
Contribution margin		229,120
Fixed expenses		127,520
Operating income		$101,600

What is Sheridan's monthly breakeven point in units?

What is Sheridan's contribution margin ratio?

What is Sheridan's monthly breakeven point in sales dollars?