In 2019, Demuth Company had a break-even point of $307,400 based on a selling price of $7 per unit and fixed costs of $110,664. In 2020, the selling price and the variable cost per unit did not change, but the break-even point increased to $458,500. 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 LINK TO TEXT Calculate the increase in fixed costs for 2020. Increase in fixed costs