In $2021,$ Cullumber Company had a break$-$even point of $$393,000$ based on a unit selling price of $$5\mathrm{.}00$ and fixed costs of $$165,060.$ In $2022,$ the unit selling price and the unit variable costs did not change, but the break$-$even point increased to $$455,000.$

$($a$)$

Compute the unit variable costs and the contribution margin ratio for $2021.($Round unit variable cost to $2$ decimal places, e$.$g$.2\mathrm{.}25$ and contribution margin ratio to $0$ decimal places, e$.$g$.20\%.)$

Unit variable cost

Contribution margin ratio

$

$\%$