QS 18-8 Contribution margin ratio and break-even dollars LO P2 SBD Phone Company sells its waterproof phone case for $130 per unit. Fixed costs total $262,000, and variable costs are $52 per unit. (1) Determine the contribution margin ratio. per unit Contribution margin Contribution margin ratio Choose Numerator: Choose Denominator: Contribution margin ratio Contribution margin ratio (2) Determine the break-even point in dollars. Choose Numerator: Choose Denominator: Break-Even Point in Dollars Break-even point in dollars