Menlo Company distributes a single product. The company's sales and expenses for last month follow: Sales Total $520,000 Per Unit $ 28 Variable expenses 180,000 12 Contribution margin 340,000 $ 16 Fixed expenses Operating income 180,000 $160,000 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 11,250 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 $ 180,000 3-a. How many units would have to be sold each month to earn a target profit of $92,000? Use the formula method. Units sold units