In 2019, Demuth Company had a break-even point of $318,400 based on a selling price of $6 per unit and fixed costs of $111,440. In 2020, the selling price and the variable cost per unit did not change, but the break-even point increased to $445,600. (a) Your answer is partially correct. 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 Contribution margin ratio $ 3.90 per unit 65 %