Multitasking Maniacs Co. sells cell phones. The company's contribution format income statement for the most recent year is given below: Per Unit % of Sales 100% $800 $520 ? Sales (12,000 units) Variable Expense Contribution Margin Fixed Expense Total $9,600,000 $6,240,000 $3,360,000 $1,288,000 $2,072,000 $280 ? Net Income Management is anxious to increase the company's profit and has asked for an analysis of a number of items. 1) Compute the company's CM ratio and variable expense ratio. 2) Compute the company's break-even point in both units and sales dollars