Without resorting to computation What is the total contribution margin at the breaking even point

Menlo Company distributes a single product. The company's sales and expense Total Per Unit Sales $ 620, 000 $ 40 Variable expenses 434.000 28 Contribution margin 186, 000 $ 12 Fixed expenses 154, 800 Net operating income $ 31, 200 ies Required: 1 What is the monthly break-even point in unit sales and in dollar sales