Vincent Products manufactures a particular item with the following information:

Sales price	$60 per unit
Variable costs	$18 per unit
Fixed costs	$7 per unit
Units produced and sold	12,000

Required: Calculate the following based on the above information:

A.	Contribution margin per unit
	$
B.	Contribution margin ratio
	%
C.	Break-even point in units
	units
D.	Break-even point in sales dollars
	$