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 companys contribution format income statement for the most recent month is given below

Sales (19,500 units at $40 per unit)	$	780,000
less: Variable expenses		585,000
Contribution margin		195,000
LEss: Fixed expenses		206,000
Net operating loss	$	(11,000)

Compute the companys 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 :