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QS 18-8 Contribution margin ratio and break-even dollars LO P2 SBD Phone Company sells its waterproof phone case for $94 per unit Fixed costs total $172,000, and variable costs are $28 per unit (1) Determine the contribution margin ratio. per unit Contribution margin Contribution Margin Ratio Choose Numerator: Choose Denominator: Contribution Margin Ratio Contribution margin ratio (2) Determine the break-even point in dollars. Choose Numerator: 1 1 Choose Denominator: Break-Even Point in Dollars Break-even point in dollars QS 18-9 CVP analysis and target income LO C2 SBD Phone Company sells its waterproof phone case for $109 per unit. Fixed costs total $257,000, and variable costs are $34 per unit Compute the units of product that must be sold to earn pretax income of $224,500 Choose Numerator Units to be sold to achieve targeted Income Choose Denominator Units to Achieve Target Units to achieve target 1