Menlo Company distributes a single product. The company's sales and expenses for last month follow:

TotalPer UnitSales$450,000$30Variable expenses180,000

12

Contribution margin270,000$18

Fixed expenses216,000

Net operating income$54,000

Requirement 1:What is the monthly break-even point in units sold and in sales dollars?(Omit the "$" sign in your response.)Monthly break-even pointunitsSales$Requirement 2:Without resorting to computations, what is the total contribution margin at the break-even point?(Omit the "$" sign in your response.)Total contribution margin at the break-even point$Requirement 3:How many units would have to be sold each month to earn a target profit of $90,000? Use the formula method.Units soldunitsRequirement 4:Refer to the original data. Compute the company's margin of safety in both dollar and percentage terms