In 2022, Ronge Company had a break-even point of $800,000 based on a selling price of $10 per unit and fixed costs of $320,000. In 2023, the selling price and variable costs per unit did not change, but the break-even point increased to $850,000. Instructions (a) Compute the variable cost per unit and the contribution margin ratio for 2022. (b) Using the contribution margin ratio, compute the increase in fixed costs for 2023