In the month of March, New Day Spa services 570 clients at an average price of $120. During the month, fixed costs were $21,000 and variable cost...

In the month of March, New Day Spa services 570 clients at an average price of $120. During the month, fixed costs were $21,000 and variable cost were 65% of sales. a. Determine the contribution margin in dollars, per unit, and as a ratio. b. Using contribution margin technique, compute the break-even point in dollars and in units.