Sales Variable expenses Contribution margin Fixed expenses Net operating income Total $ 302,000 211,400 90,600 72,600 $ 18,000 Per Unit $20 14 $ 6 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3. How many units would have to be sold each month to attain a target profit of $30,600? 3-b. Verify your answer by preparing a contribution format income statement at the target sales level. 4 Refer to the original data. Compute the company's margin of safety in both dollar and percentage terms. 5. What is the company's CM ratio? If sales increase by $90,000 per month and there is no change in fixed expenses, by how much would you expect monthly net operating income to increase