In the month of June, New Day 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.

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

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

Using the contribution margin technique, calculate the break-even point in dollars and in clients.

Break-even point		$
Break-even point			clients