In 2021, Cullumber Co. had break-even sales dollars of $923,450 based on a selling price of $11.5 per unit and fixed costs of $224,840. In 2022, the selling price and variable costs per unit did not change, but break-even sales dollars increased to $970,000. Compute the variable cost per unit and the contribution margin ratio for 2021. (Round answers to 2 decimal places, e.g. 52.75.) Variable cost $ per unit Contribution margin ratio eTextbook and Media Assistance Used Using the contribution margin ratio, compute the increase in fixed costs for 2022. Increase in fixed costs Using the contribution margin ratio, compute the increase in fixed costs for 2022. Increase in fixed costs $