Smith Company distributes a single product. The company's sales and expenses for last month follow: Sales Variable expenses Total Per Unit $308,000 $ 20 215,600 14 Contribution margin 92,400 $ 6 Fixed expenses 76,200 Net operating income $ 16,200 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? 2. Compute the contribution margin at the break-even point. How many units would have to be sold each month to earn a target profit of 3. $34,2002