In $2024,$ Cullumber Company had a break$-$even point of $$229,000$ based on a unit selling price of $$4\mathrm{.}00$ and fixed costs of $$137,400.$ In

$2025,$ the unit selling price and the unit variable costs did not change, but the break$-$even point increased to $$448,000.$

$($a$)$

Compute the unit variable costs and the contribution margin ratio for $2024.($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