Memofax, Inc. produces memory enhancement software for computers. Sales have been very erratic, with some months showing a profit and some months showing a loss. The company's contribution format income statement for the most recent month is given below: Sales (13,000 units at $20 per unit) $260,000 169,000 Less: Variable expenses Contribution margin 91,000 98,000 Less: Fixed expenses (7,000) Net operating loss Required: 1. Compute the company's CM ratio and its break-even point in both units and dollars. Contribution margin ratio Break-even point in units Break-even point in dollars