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. Instructions (a) Determine the contribution margin in dollars, per unit, and as a ratio (b) Using the contribution margin technique, compute the break-even point in dollars and in units (c) Compute the margin of safety in dollars and as a ratio