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 (15,000 units at $20 per unit) $300,000 180,000 Less: Variable expenses Contribution margin 120,000 130,000 Less: Fixed expenses Net operating loss (10,000) 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