Menlo Company distributes a single product. The company's sales and expenses for last month follow Total Sales Variable expenses $312,000 218,400 Per Unit $ 20 14 Contribution margin Fixed expenses 93,600 72,600 Net operating income $ 21,000 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 $ 12,100 units 242,000 2. Without resorting to computations, what is the total contribution margin at the break-even point? Total contribution margin