In 2016, Manhoff Company had a break-even point of $319,000 based on a selling price of $9 per unit and fixed costs of $143,000. In 2017, the selling price and the variable costs per unit did not change but the break-even point increased to $453,000. Your answer is correct. Compute the variable costs per unit and the contribution margin ratio for 2016. (Round Variable cost per unit to 2 decimal places, e.g. 2.25 and Contribution margin ratio to 0 decimal places, e.9. 20) Variable costs per unit Contribution margin ratio 44.78 % Attempts: 2 of 3 used Compute the increase in fixed costs for 2017. (Round answer to 0 decimal places, e.g. 1,225.) Increase in fixed cost Attempts: 0 of 3 used