PROBLEM $5-22$ CVP Applications; Contribution Margin Ratio; Break$-$Even Analysis; Cost Structure $[$O$5-1,$ LO$5-3,[05-$

Due to erratic sales of its sole product$-$a high$-$capacity battery for laptop computers$-$PEM, Inc., has been experiencing financial difficulty for some time. The company's contribution format income statement for the most recent month is given below:

$\backslash$table$[[$Sales $(19,500$ units $$$$30$ per unit$),$$$585,000$