IV$.$ Contribution Margin and Break$-$even point

In the month of September, Matlock Industries sold $800$ units of product. The average sales price was $$30.$ During the month, fixed costs were $$6,300$ and variable costs were $70\%$ 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.