This month, North Company sold $800$ units of product. The average sales price was $$30.$ During the month, fixed costs were $$7,200$ and variable costs were $60\%$ 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.