Problem 5-22A Basics of CVP Analysis; Cost Structure [LO5-1, LO5-3, LO5-4, LO5-5, LO5-6] 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: $20 per unit) Sales (13,300 units Variable expenses $266,000 159,600 Contribution margin Fixed expenses 106,400 118,400 Net operating loss $ (12,000)