Compute the increase in fixed costs for 2020.

In 2019, Wildhorse Company had a break-even point of $330,000 based on a selling price of $5 per unit and fixed costs of $105,600. In 2020, the selling price and the variable costs per unit did not change, but the break-even point increased to $452,000. (a) Your answer is correct. Compute the variable costs per unit and the contribution margin ratio for 2019. (Round Variable cost per unit to 2 decimal places, eg. 2.25 and Contribution margin ratio to 0 decimal places, eg. 20.) Variable costs per unit $ 3.4 Contribution margin ratio 32 %