In the month of March, Style Salon services 550 clients at an average price of $180. During the month, fixed costs were $25,866 and variable costs were 70% of sales.

(a) Determine the contribution margin in dollars, per unit, and as a ratio.

Contribution margin

$

Contribution margin per unit

$

Contribution margin ratio

%

(b) Using the contribution margin technique, compute the break-even point in dollars and in units.

Break-even sales

$

Break-even sales

units