224 Gracle Company sells Dodds. The following is an income statement for a recent month. Sales $250,000 Cost of goods sold 150.000 Gross Margin 100.000 Operating Expenses Salaries and commissions $42.000 Rent 18.000 Utilities 7.000 Other 3.000 70 000 Net Income $30.000 Gracie sells one product, Dodds at $20 each. Cost of goods sold is variable. A 10% sales commission, included in salaries and commissions, is the only other variable cost. Gracie tells you that the income statement is not helpful, for she cannot determine such things as the break- even point Redo the statement using the contribution margin format. What is the breakeven in units and dollars