-14 In the month of June, New Day Spa served 530 clients at an average price of $115. During the month, foxed costs were 519.550 and variable costs were 60% of sales Determine the contribution margin in dollars, per unit, and as a ratio. Contribution margin Contribution margin $ per unit Contribution margin ratio 96 Using the contribution margin technique, calculate the break-even point in dollars and in clients. Break-even point Break-even point clients