In the month of September, Matlock Industries sold 800 units of their best-selling product. The average sales price was $30. During the month, fixed costs were $6,300 and variable costs were 70% of sales. 3. a. Determine the contribution margin per unit and the contribution margin ratio b. Compute the break-even point in dollars and in units c. Compute the number of units Matlock would have to sell in order to earn net income of $27,000. If the company's sales are expected to increase from the current level by $24,000, by how much will the company's net income increase, assuming fixed costs are held constant? d