Exercise 18-12 In 2016, Manhoff Company had a break-even point of $385,000 based on a selling price of $9 per unit and fixed costs of $168,000. In 2017, the selling price and the variable costs per unit did not change, but the break-even point increased to $454,000. Your answer is partially correct. Try again. 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 o decimal places, e.g. 25.) Variable costs per unit Contribution margin ratio 5.07 5611 % LINK TO TEXT LINK TO TEXT VIDEO: APPLIED SKILLS Your answer is incorrect. Try again. Compute the increase in fixed costs for 2017. (Round answer to O decimal places, e.g. 1,225.) Increase in fixed cost