Exercise 18-12 (Part Level Submission) In 2013, Manhoff Company had a break-even point of $289,200 based on a selling price of $6 per unit and fixed costs of $83,868. In 2014, the selling price and the variable cost per unit did not change, but the break-even point increased to $379,200.

(a)

Compute the variable cost per unit and the contribution margin ratio for 2013. (Round Variable cost per unit to 2 decimal places, e.g. $2.25 and Contribution margin ratio to 0 decimal places, e.g. 20%.)

Variable cost per unit		$
Contribution margin ratio