Can anyone help me with this one? Not sure how to start off. Thank you :)

In 2012, Grissom Company had a break-even point of $366,400 based on a selling price of $8 per unit and fixed costs of $98,928. In 2013, the selling price and the variable cost per unit did not change, but the break-even point increased to $454,178. Compute the variable cost per unit and the contribution margin ratio for 2012. (Round Variable cost per unit to 2 decimal places, e.g. $2.25 and Contribution margin ratio to 0 decimal places, e.g. 20%.) Variable cost per unit $ Contribution margin ratio %