The Peace Barber Shop employs four barbers. One barber, who also serves as the manager, is paid a salary of $3,900 per month. The other barbers are paid $1,900 per month. In addition, each barber is paid a commission of $2 per haircut. Other monthly costs are as follows: store rent $700 plus 60 cents per haircut; depreciation on equipment $500; barber supplies 40 cents per haircut; utilities $300; and advertising $100. Price per Haircut $11.00 (a) Calculate the total monthly fixed costs and the total variable costs per haircut Costs: Manager's Salary Monthly Barbers Salary; Commission Commissions Store Rent Depreciation Barber Supplies Utilities Advertising (a) Total fixed costs and variable cost per unit Calculate: Contribution margin per unit Contribution margin ratio (b-1) Units to break-even (b-2) Break-even point in sales dollars Per Haircut