Imagine that a company which makes mugs sells them for $15 each. The fixed costs are $8,000. The variable cost for making one mug is $5. The contribution margin per unit is $10 because $15-$5=$10. The contribution margin ratio is 66.67%, since $10/$15 equals 2/3, which equals 66.67%. The company wants to determine its break-even point. Which equation in the formula method involves the contribution margin per unit and which equation in the formula method involves the contribution ratio? Also, what is the company's break-even point in units? How about the break-even point in dollars?