Menlo Company distributes a single product. The company's sales and expenses for last month follow TotalPer Unit Sales Variable expenses 632,000 $40 442,400 28 Contribution margin Fixed expenses 189,600 $ 12 45,200 Net operating income $44,400 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 $70,800? Use the formula method. nits sold