In the month of March, Culver Salon services 650 clients at an average price of $190. During the month, fixed costs were $29,640 and variable costs were 70% of sales.

1. Determine the contribution margin in dollars, per unit, and as a ratio. Contribution margin= $ Contribution margin per unit= $ Contribution margin ratio= %

2. Using the contribution margin technique, compute the break-even point in dollars and in units. Break-even sales= $ Break-even sales units=