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 (16,000 units) $640,000 Less: Variable expenses Contribution margin 448,000 192,000 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. (Do not round intermediate calculations. Round your "Break-even point in units" answer up to nearest whole number.) Contribution margin ratio % Break-even point in units Break-even point in dollars