In $2021,$ Sunland Company had a break$-$even point of $$372,000$ based on a unit selling price of $$6\mathrm{.}00$ and fixed costs of $$111,600.$ In $2022,$ the unit selling price and the unit variable costs did not change, but the break$-$even point increased to $$495,000.$

$($a$)$

Your answer is incorrect.

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

$\%$