Menlo Company distributes a single product. The company's sales and expenses for last month follow: Total Sales Variable expenses $308,000 215,600 Per Unit $ 20 14 Contribution margin Fixed expenses 92,400 72,600 Net operating income $ 19,800 Required 1. What is the monthly break-even point in unit sales and in dollar sales? Break-even point in unit sales 12,100 units Break-even point in sales dollars 242,000