In 2016, Martinez Company had a break-even point of $1,140,000 based on a selling price of $20 per unit and fixed costs of $410,400. In 2017, the selling price and the variable costs per unit did not change, but the break-even point increased to $1,250,000.

(a)

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.)

Variable costs per unit		$
Contribution margin ratio