Sea Company sells a product with a contribution margin ratio of $40\%.$ Fixed costs are $$1,548$ per month. What amount of sales $($in dollars$)$ must Sea Company have to break even? If each unit sells for $$30,$ how many units must be sold to break even?

Begin by showing the formula and then entering the amounts to calculate the sales in dollars Sea must have to break even. $($Abbreviation used CM $=$ contribution margin. Complete all input fields. Enter a $"$ for items with a zero value.$)$