In the month of June, Oriole Spa served 500 clients at an average price of $150. During the month, fixed costs were $25,200 and variable costs were 60% of sales.

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

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

Contribution margin $ $ Contribution margin per client Contribution margin ratio %