UMB Company's income statement for the most recent year appears below.

Sales (50,000 units)

$2,500,000

Less: variable expenses

1, 050,000

Contribution margin

1,450,000

Less: fixed expenses

650,000

Net operating income

$800,000

Calculate the unit contribution margin.

Calculate the the break-even point in dollars.

If the company desires a net operating income of $350,000, how many units must it sell?