Menlo Company distributes a single product. The company's sales and expenses for last month follow 'er Unit S 40 28 Total Sales Variable expenses Contribution margin Fixed expenses Net operating income $628,000 439,600 188,400 156,000 $ 32,400 s 12 Required 1. What is the monthly break-even point in unit sales and in dollar sales? units Break-even point in unit sales 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 3-a. How many units would have to be sold each month to earn a target profit of $70,800? Use the formula Units sold