Menlo Company distributes a single product. The company's sales and expenses for last month follow: Total $612,000 428,400 Per Ui S 40 28 Variable expenses Contribution margin Fixed expenses 183,600 146,400 12 Net operating income $ 37,200 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 $57,6002 Use the formula method Units sold