Northwood Company manufactures basketballs. The company has a ball that sells for $30. At present, the ball is manufactured in a small plant that relies heavily on direct labor workers. Thus, variable expenses are high, totaling $21.00 per ball, of which 70% is direct labor cost. Last year, the company sold 53,000 of these balls, with the following results: Sales (53,000 balls) $1,590,000 Variable expenses 1,113,000 477,000 Contribution margin Fixed expenses 378,000 99,000 Net operating income Required: 1-a. Compute the CM ratio and the break-even point in balls. (Do not round intermediate calculations. Round up your final break even answers to the nearest whole number.) CM Ratio Unit sales to break even balls