can you explain it please? I already tried 0.4 and 40, also .04 for unit variable. As well for the contribution I tried $4(1-0.4) =2.4 and so on, but nothing they were wrong. can you explain it to me please, and of course with the answer. thanks!

In 2021, Sheridan Company had a break-even point of $354,000 based on a unit selling price of $4.00 and fixed costs of $141,600. In 2022 , the unit selling price and the unit variable costs did not change, but the break-even point increased to $442,000. (a) Compute the unit variable costs and the contribution margin ratio for 2021. (Round unit variable cost to 2 decimal places, e.g. 2.25 and contribution margin ratio to 0 decimal places, e.g. 20\%.) Unit variable cost $ Contribution margin ratio %