Gabriel Company sells a product for $$90$ per unit. Variable costs are $$45$ per unit and fixed

costs are $$660$ per month. The company expects to sell $620$ units in September. Calculate the

contribution margin per unit, in total, and as a ratio.

Net Sales revenue per unit $-$ Variable costs per unit $=$ Unit contribution margin

$-$

Net Sales revenue $-$ Variable costs $=$ Total contribution margin$]$