In 2016, Manhoff Company had a break-even point of $341,000 based on a selling price of $5 per unit and fixed costs of $171,000. In 2017, the selling price and the variable costs per unit did not change, but the break-even point increased to $437,000.

Compute the variable costs per unit and the contribution margin ratio for 2016.

AND

Compute the increase in fixed costs for 2017.