In the month of June, Crane Spa served 535 clients at an average price of $145. During the month, fixed costs were $23,780 and variable costs were 60% of sales.

(a)

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

Contribution margin		$enter the contribution margin in dollars
Contribution margin		$enter the contribution margin per client in dollars	per client
Contribution margin ratio		enter the contribution margin ratio in percentages	%