In 2013, Manhoff Company had a break-even point of $316,800 based on a selling price of $6 per unit and fixed costs of $104,544. In 2014, the selling price and the variable cost per unit did not change, but the break-even point increased to $391,648.

1)Compute the variable cost per unit and the contribution margin ratio for 2013.

2)Compute the increase in fixed costs for 2014