9-14, Fixed costs are $20,570. At the break-even point, variable costs are $1.63 per unit and the sales price is $3.50 per unit. What is the contribution margin per unit? A. $1.87 B. $11,000 C. $1.10 D. $5.13 20-15. Fixed costs are $20,570. At the break-even point, variable costs are $1.63 per unit and the sales price is $3.50 per unit. What is the contribution margin percent? A. 17.0% 53.4% 24.9% 46.6% B. C. D