In the month of June, Jose Hebert's Beauty Salon gave 3,190 haircuts, shampoos, and permanents at an average price of $30. During the month, fixed costs were $19,900 and variable costs were 70% of sales.

1. Determine the contribution margin in dollars, per unit, and as a ratio. (Round the contribution ratio to 0 decimal places, e.g. 27%, contribution margin per unit to 2 decimal places, e.g. 15.25 and answer to the nearest whole dollar, e.g. 5,275.)

A. Contribution Margin in Dollars $

B. Contribution Margin Per Unit $

C. Contribution Margin Ratio %

2. Using the contribution margin technique, compute the break-even point in dollars and in units. (Round answers to 0 decimal places, e.g. 1,750.)

Break-even sales (in dollars) $

Break-even sales (in units)

3. Compute the margin of safety in dollars and as a ratio. (Round the Margin of Safety ratio to 0 decimal places, e.g. 27%.)

Margin of safety (in dollars):$

Margin of safety (ratio): %