In 2019, Crane Company had a break-even point of $319,000 based on a selling price of $4 per unit and fixed costs of $127,600. In 2020, the selling price and the variable costs per unit did not change, but the break-even point increased to $453,000.

Compute the variable costs per unit and the contribution margin ratio for 2019. (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			%

Compute the increase in fixed costs for 2020.

Increase in fixed cost

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