QS 18-6 Contribution margin per unit and break-even units LO P2 SBD Phone Company sells its waterproof phone case for $95 per unit. Fixed costs total $176,700, and variable costs are $38 per unit. (1) Determine the contribution margin per unit. per unit per unit Contribution margin per unit (2) Determine the break-even point in units. Choose Numerator: Choose Denominator: Break Even Units Break even units