In 2019, Demuth Company had a break-even point of $304,100 based on a selling price of $7 per unit and fixed costs of $112,517. In 2020, the selling price and the variable cost per unit did not change, but the break-even point increased to $421,300.

Calculate the variable cost per unit and the contribution margin ratio for 2019. (Round variable cost per unit to 2 decimal places, e.g. 15.25.)

Variable cost		$	per unit
Contribution margin ratio			%

Calculate the increase in fixed costs for 2020.

Increase in fixed costs

$