Using the following data, calculate the contribution margin per unit, break-even point in units, contribution margin ratio, and break-even point in sales dollars (Remember you can submit calculations for possible partial credit):

Selling price per unit $20

Fixed costs $28,000

Variable cost per unit $6

a) Contribution Margin $ =

b) Break-even in units = units

c) Contribution Margin Ratio =

d) Break-even in sales dollars $ =