#2. SBD Company sells its cordless phone for $90 per unit. Fixed costs are si costs are $36 per unit 1. What is contribution margin per unit? unit. Fixed costs are $162,000 and variable 2. What is break-even point in units? 3. What is contribution margin ratio? 4. What is break-even point in dollars? 5. If current sales are $350,000 what is the margin of safety