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

	Total			Per Unit
Sales	$	628,000		$	40
Variable expenses		439,600			28
Contribution margin		188,400		$	12
Fixed expenses		154,800
Net operating income	$	33,600

Required: 1. What is the monthly break-even point in unit sales and in dollar sales? Break-even point in unit sales units Break-even point in sales dollars 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 $69,600? Use the formula method. Units sold