Menlo Company distributes a single product. The company's sales and expenses for last month follow: Total Sales Variable expenses Contribution margin. Fixed expenses $ 628,000 439,600 Per Unit $ 40 28 188,400 146,400 $ 12 Net operating income $ 42,000 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