PLEASE HELP. I'VE ALREADY POSTED THIS BUT NO ONE'S GOTTEN IT RIGHT. I JUST CAN'T FIGURE IT OUT.

Due to erratic sales of its sole product a high-capacity battery for laptop computers PEM, Inc., has been experiencing difficulty for some time. The company's contribution format income statement for the most recent month is given below: Sales (12,800 units x $40 per unit) $512,000 Variable expenses 307,200 204,800 Contribution margin 228,800 Fixed expenses Net operating loss (24,000) Required: 1. Compute the company's CM ratio and its break-even point in both unit sales and dollar sales CM ratio 40 14,300 Break-even point in units Break-even point in dollars 572.000