In 2016, Manhoff Company had a break-even point of $341,000based on a selling price of $5per 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.

1).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.g. 20.)

2).Compute the increase in fixed costs for 2017.(Round answer to 0 decimal places, e.g. 1,225.)