In the month of March, Crane Salon services610clients at an average price of $140. During the month, fixed costs were $20,335and variable costs were65% of sales.

Contribution margin in dollars = ?

Contribution margin per unit = ?

Contribution margin ratio = 35%

Using the contribution margin technique, compute the break-even point in dollars and in units.

Break-even sales = $58,100

Break-even sales = ? units