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Menlo Company distributes a single product. The company's sales and expenses for last month follow: Total Sales Variable expenses $312,000 218,400 Per Unit $ 20 14 Contribution margin Fixed expenses 93,600 77,400 Net operating income $16,200 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? Break-even point in unit sales Break-even point in sales dollars units 2. Without resorting to computations, what is the total contribution margin at the break-even point? Total contribution margin 3-a. How many units would have to be sold each month to earn a target profit of $32,400? Use the formula method. Units sold