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

In the month of September, Nixon Company sold 800 units of product. The average sales price was $30. During the month, fixed costs were $7,200 and variable costs were 60% of sales.  Required: (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.