Exercise 22-12 a-b (Part Level Submission) In 2019, Crane Company had a break-even point of $309,000 based on a selling price of $6 per unit and fixed costs of $108,150. In 2020, the selling price and the variable costs per unit did not change, but the break-even point increased to $442,000. (a) Compute the variable costs per unit and the contribution margin ratio for 2019. (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 costs per unit $ Contribution margin ratio %