Exercise 18-12 In 2016, Manhoff Company had a break-even point of $309,000 based on a selling price of $5 per unit and fixed costs of $126,000. In 2017, the selling price and the variable costs per unit did not change, but the break-even point increased to $453,000 Compute the variable costs per unit and the contribution margin ratio for 2016. (Round Variable cost per unit to 2 decimal places, e.g. 2.25 and Contribution margin ratio to 0 decimal places, e.g. 25.) Variable costs per unit Contribution margin ratio Compute the increase in fixed costs for 2017. (Round answer to 0 decimal places, e.g. 1,225.) Increase in fixed cost Click if you would like to Show Work for this question: Open Show Work Question Attempts: o of 15 usedSAVE FOR LATER SUBMIT ANSWER SUBMIT