Menlo Company distributes a single product. The company's 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 144,000 Net operating income $ 44,400 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 $ 12,000 units 480,000 2. Without resorting to computations, what is the total contribution margin at the break- even point? Total contribution margin $ 144,000