Menlo Company distributes a single product. The company's sales and expenses for last month follow Total Per Unit1 Sales Variable expenses $ 314,000 S 20 14 219,800 Contribution margin Fixed expenses 94,200 S 6 75,000 Net operating income S 19,200 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 $31,800? Use the formula method nits sold