In the beginning of 2017, Mass Inc. estimates fixed costs for the year are $28,800 and the estimated variable costs per unit are $1.4. It is expected that 60,000 units will be sold at a price of $2 per unit. Maximum sales within the relevant range are 70,000 units.

a. Determine the contribution margin ratio

b. Determine the break-even point in units

c. Determine the break-even point in dollar

c. Determine the break-even point in dollar