Most relevant equation used in Ch. 5 Cost Relationships 4) PMU Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (4,000 units) Variable expenses Contribution margin Fixed expenses $240,000 156,000 84,000 81,900 Net operating income $2,100 What is the break-even point in dollar sales? EM allow CM ratio contribution A profit=CM Variabl CM m sales (ar so it sales ollar