In the month of September, Matlock Industries sold 800 units of product. The average sales price was $30. During the month, fixed costs were $6,300 and variable costs were 70% of sales. Determine the contribution margin in dollars, per unit, and as a ratio. Contribution margin (in dollars) $ Unit contribution margin $ Contribution margin ratio % Using the contribution margin technique, compute the break-even point in dollars and in units. Break-even sales (in dollars) $ Break-even sales (in units) units