Menlo Company distributes a single product. The company's sales and expenses for last month follow: Total Per Unit Sales Variable expenses $535,500 $30 214,200 12 Contribution margin 321,300 $18 Fixed expenses 257,040 Operating income $ 64,260 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? (Do not round intermediate calculations.) 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