In the month of June, Sandhill Spa served 520 clients at an average price of $115. During the month, fixed costs were $19.780 and variable costs were 60% of sales. (a) Determine the contribution margin in dollars, per unit, and as a ratio. CraneManufacturing Inc. had sales of $2.75 million for the first quarter of 2022 . In making the sales, the company incurred the following costs and expenses: Prepare a CVP income statement for the quarter ended March 31, 2022. Prepare a CVP income statement for the quarter ended March 31, 2022