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: sales (13,200 units × $20 per unit) $ 264,000 variable expenses 132,000 contribution margin 132,000 fixed expenses 147,000 net operating loss $ (15,000 )compute the company’s cm ratio and its break-even point in both units and dollars.