Use the following to answer the following questions:

Famighetti Company's income statement for the most recent year appears below:

Sales (20,000 units)........................................ $600,000Less: Variable expenses.....................................360,000 Contribution margin....................................... 240,000Less: Fixed expenses.........................................242,000Net operating loss.......................................$(2,000)

1. The unit contribution margin is: _______________________

2. The break-even point in sales dollars is: _________________