Final answer:
The contribution per unit is calculated by subtracting the variable cost per unit from the selling price per unit. Without knowing the selling price per haircut, it's impossible to calculate the exact contribution per unit or the break-even point in units from the options provided.
Step-by-step explanation:
To calculate the contribution per unit, you must subtract the variable cost per unit from the selling price per unit. Given the variable costs of $80 per barber and a fixed cost of $160, the contribution per unit will be the selling price minus $80. Without the specific selling price, it’s not possible to provide the exact contribution per unit from the options provided (GHS 3, GHS 4, GHS 5, GHS 6). The break-even point in units is where the total revenue equals the total costs (both fixed and variable). To find the break-even point in units, divide the total fixed costs by the contribution per unit.
The scenario described does not provide enough information to calculate the break-even point since the selling price per haircut is not provided. Therefore, based on the details given, we cannot determine the exact answer for the contribution per unit or the break-even point.
For example, if the selling price per haircut is $160 and the variable cost per barber is $80, then the contribution per haircut would be $160 - $80 = $80. If the fixed costs are $160 per day, the break-even point in units would be $160 fixed cost ÷ $80 contribution per unit = 2 haircuts to break even. But without the selling price, this cannot be determined.