In 2016, Demuth Company had a break-even point of $350,000 based on a selling price of $7 per unit and fixed costs of $105,000. In 2017, the selling price and the variable cost per unit did not change, but the break-even point increased to $420,000 Please calculating the following questions: The variable cost per unit for 2016: $ per unit The contribution margin ratio for 2016: 30 % The increase in fixed costs for 2017:$