In the month of June, Jose Heberts Beauty Salon gave 3,900 haircuts, shampoos, and permanents at an average price of $ 30 . During the month, fixed costs were $ 16,600 and variable costs were 75% of sales.

(a) Determine the contribution margin in dollars, per unit and as a ratio. (b) Using the contribution margin technique, compute the break-even point in dollars and in units. (c) Compute the margin of safety in dollars and as a ratio.