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