In the month of September, Biogon Industries sold 800 units of product. The average sales price was $30. During the month, fixed costs were $7,200 and variable costs were 70% of sales. 1. Below, set up a table like in problem 2 and determine the contribution margin in dollars, per unit, and as a ratio. 2. Using the contribution margin technique, compute the break-even point in dollars and in units