In the month of June, Jose Heberts Beauty Salon gave 4,175 haircuts, shampoos, and permanents at an average price of $40. During the month, fixed costs were $16,700 and variable costs were 75% of sales.

(a)

Determine the contribution margin in dollars, per unit and as a ratio. (Round contribution margin and contribution margin per unit to 2 decimal places, e.g. 5.75.)

Contribution margin		$
Contribution margin per unit		$
Contribution margin ratio			%