Unit sales 100,000 Units Fixed expenses 200,000 Contribution margin % 40% Net income 200,000 "X" Company Contribution format income statement For the year ended ---------------- Sales Less: Variable expenses $1,000,000 $600,000 Contribution margin $400,000 $200,000 Less: Fixed expenses Net operating income $200,000 Find the Break-even point in sales dollar, showing all necessary steps