Menlo Company produces and sells a single product. The company's sales and expenses for last month follow: Total Per unit Sales .................. $ 450,000 $ 30

Variable expenses ........... 225,000 15

Contribution margin ............. $ 225,000 $ 15

Fixed expenses ............ $ 216,000

Net operating income (before-tax) $ 9,000

What is the monthly break-even point in units sold and in sales dollars?

14,400 units for $432,000 in sales

9,000 units for $270,000 in sales

12,000 units for $360,000 in sales

13,000 units for $390,000