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In the month of June, Jose Hebert's Beauty Salon gave 4, 500 haircuts, shampoos, and permanents at an average price of $30. During the month,

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In the month of June, Jose Hebert's Beauty Salon gave 4, 500 haircuts, shampoos, and permanents at an average price of $30. During the month, fixed costs were $16, 500 and variable costs were 75% of sales. Determine the contribution margin in dollars, per unit and as a ratio. (Round contribution margin per unit and contribution margin ratio to 2 decimal places, e.g. 5.25 & 10.50.) Contribution margin $ ________ 22.50 Contribution margin per unit $__________ 7.50 Contribution margin ratio ________ 25% Using the contribution margin technique, compute the break-even point in dollars and in units. (Round answers to O decimal places, e.g. 1, 225.) $______ 66000 Break-even point ______ 2200 units Compute the margin of safety in dollars and as a ratio. (Round answers to 0 decimal places, e.g. 1, 225.) Margin of safety $ _____ 69000 Margin of safety ratio ________ 51%

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