Practice 9 Calculate the break-even point and margin of safety. (LO2,3) The Richibouctou Inn is trying to determine its break-even point. The inn has 75 rooms available that are rented at $50 a night. Operating costs are as follows: Instructions a. Determine the inn's break-even point in (1) the number of rented rooms per month and (2) dollars. b. If the inn plans on renting 30 rooms per day (assuming a 30-day month), what is (1) the monthly margin of safety in dollars and (2) the margin of safety ratio? Practice 10 Calculate the variable cost per unit, contribution margin ratio, and increase in fixed costs. (LO 1) In 2019, Demuth Company had a break-even point of $350,000 based on a selling price of $5 per unit and fixed costs of $112,000. In 2020 , the selling price and the variable cost per unit did not change, but the break-even point increased to $420,000. Instructions a. Calculate the variable cost per unit and the contribution margin ratio for 2019. b. Calculate the increase in fixed costs for 2020