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 (14,500 units ) $ 348, 900 Less: Variable expenses 261, 090 Contribution margin 87,900 Less: Fixed expenses 96,900 A Net operating loss (9,090)Contribution margin ratio Breakeven point in units Breakoven point in dollars \fUnit sales to attain target profit unitsContribution margin ratio % Break-even point in units Break-even point in dollarsComparative Income Statements Not Automated Automated Percentage Percentage Total Per Unit Total Per Unit (% ) (% ) SalesThe point of indifference between the two options units