Check QS 18-8 Contribution margin ratio and break-even dollars LO P2 SBD Phone Company sells its waterproof phone case for $90 per unit. Fixed costs total $162,000, and variable costs are $36 per unit. (1) Determine the contribution margin ratio per units ME Contribution margin Contribution margin ratio Choose Numerator: Choose Denominator: Contribution margin Contribution margin ratio (2) Determine the break even point in dollars. Choose Numerator: Choose Denominator Break-even point in dollars Break-even point in dollars