Wesley Company manufactures and sells a single product. The company's income statement at sales level of 20,000 units for last quarter follows:

Total Sales $433,663 Less: Variable expenses 283,663 Contribution margin 123,663 Less: Fixed expenses 132,663 Net operating income $ 13:393 I Break-even Point Break-even point in units sold 17,000 Break-even point in sales dollars 102.000Total contribution margin 120,000Units sold to attain target profit 21.400Total Unit Sales 128.400 128.400\fCM ratio Net operating income