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: $550,000 Sales (22,000 units at $25 per unit) Less: Variable expenses Contribution margin Less: Fixed expenses 220,000 225,000 Net operating loss S (5,000) 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