Exercise 5-12 In 2016, Manhoff Company had a break-even point of $244,000 based on a selling price of $6 per unit and fixed costs of $173,000. In 2017, the selling price and the variable costs per unit did not change, but the break-even point increased to $442,000. Your answer is correct. 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. 20.) Variable costs per unit Contribution margin ratic LINK TO TEXT VIDEO APPLIED SKILLS Your answer is incorrect. Try again. Compute the increase in fixed costs for 2017. (Round answer to 0 decimal places, e.g. 1,225) Increase in fixed cost O APPLIED SKILL