$22$

Viva sells its waterproof phone case for $$94$ per unit. Fixed costs total $$172,000,$ and variable costs are $$28$ per

$\backslash$table$[[(1)$ Determine the contribution margin ratio.$],[,,,$per unit$],[,,,,,],[,,,,,],[$Contribution margin$],[$Contribution Margin Ratio$],[,$Numerator:,I,Denominator:,$=,$Contribution Margin Ratio$],[,,1,,=,$Contribution margin ratio$],[,,,,,0],[(2)$ Determine the break$-$even point in dollars.$],[,$Numerator:,I,Denominator:,$=,$Break$-$Even Point in Dollars$],[,,1,,=,$Break$-$even point in dollars$],[,,,,,0]]$