West Island distributes a single product. The companys sales and expenses for the month of June are shown.

Sales price per unit		$155
Variable costs per unit		$82
Fixed expenses		$42,500

What is the break-even point in units sold and dollar sales?
What is the total contribution margin at the break-even point?
If West Island wants to earn a profit of $21,200, how many units would they have to sell?
Prepare a contribution margin income statement that reflects sales necessary to achieve the target profit.