Menlo Company distributes a single product. The companys sales and expenses for last month follow: Total Per Unit Sales $ 490,500 $ 30 Variable expenses 196,200 12 Contribution margin 294,300 $ 18 Fixed expenses 235,440 Operating income $ 58,860 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? (Do not round intermediate calculations.)