In the month of March, Style Salon services 630 clients at an average price of $180. During the month, fixed costs were $35,478 and variable costs were 55% of sales.

Determine the contribution margin in dollars, per unit, and as a ratio. (Round answers to 0 decimal places, e.g. 1,225.)

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

Using the contribution margin technique, compute the break-even point in dollars and in units. (Round answers to 0 decimal places, e.g. 1,225.)

Break-even sales		$
Break-even sales			units