Menlo Company distributes a single product. The company's sales and expenses for last month follow: Menlo Per Unit Total $600,000 40 Sales 28 Variable expenses 420.000 12 Contribution margin 180,000 Fixed expenses 145.200 34,800 Net operating income Required: 1. What is the monthly break-even point in unit sales and in dollar sales? Break-even point in unit sales 12,100 units Break-even point in sales dollars 484,000 2. Without resorting to computations, what is the total contribution margin at the break-even point? Total contribution margin