In the month of May, Salon services 600 clients at an average price of $120. During the month, fixed costs were $18,000 and variable costs were 70% of sales.

The contribution margin per unit is:

$84

$48

$74

$36

#2

The contribution margin ratio is:

		30%
		70%
		60%
		40%

The break-even sales in dollar is:

		$52,400
		$60,000
		$53,400
		$51,400