Santel cash operates a chain of exclusive ski boutiques in the western United States. The store purchases several hats styles from a single distributor at $$12$ each. All other cost incurred by the company are fixed. Sandhill cash sells the hats for $$30$ each. If it cost total $135,000$ per year what is the breakeven point in units?in sales dollars? What is sandhills's contribution margin ratio? And what is their variable cost ratio?