In the month of June, Angela’s Beauty Salon gave 3,500 haircuts, shampoos, and permanents at an average price of $30. During the month, fixed costs were $16,800 and variable costs were 80% of sales. Determine the contribution margin in dollars, per uni

In the month of June, Angela’s Beauty Salon gave 3,500 haircuts, shampoos, and permanents at an average price of $30. During the month, fixed costs were $16,800 and variable costs were 80% of sales. 


Determine the contribution margin in dollars, per unit, and as a ratio. 

Contribution margin in dollars $ 
Contribution margin per unit $ 
Contribution margin ratio % 



Using the contribution margin technique, compute the break-even point in dollars and in units. 

Break-even point in dollars $ 
Break-even point in units



Compute the margin of safety in dollars and as a ratio. 

Margin of safety in dollars $ 
Margin of safety ratio %