In 2019, Pharoah Company had a break-even point of $362,000 based on a selling price of $8 per unit and fixed costs of $90,500. In 2020, the selling price and the variable costs per unit did not change, but the break-even point increased to $482,000. 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 O decimal places, e.g. 20.) Variable costs per unit Contribution margin ratio Compute the increase in fixed costs for 2020. Increase in fixed cost $ %