In the month of June, Mandeep's Beauty Salon gave 2,700 haircuts, shampoos, and permanents at an average price of $30. During the month, fixed costs were $18,000 and the variable costs were 75% of sales.

How do I calculate the variable costs to determine the contribution margin in dollars, per unit, and as a ratio?

Thanks,
Christine

Check this: http://faculty.seattlecolleges.com/jnordlin/ACC230/CH23/T/E23-3.xls