In 2021, Ivanhoe Company had a break-even point of $385.000 based on a unit selling price of $5.00 and fixed costs of $161,700. In 2022, the unit selling price and the unit variable costs did not change, but the break-even point increased to $454,000. (a) Compute the unit variable costs and the contribution margin ratio for 2021 . (Round unit variable cost to 2 decimal places, es. 2.25 and contribution margin ratio to 0 decimal places, e.8. 20x.) Unit variable cost $ Contribution margin ratio \%