QS 18-8 Contribution margin ratio and break-even dollars LO P2 SBD Phone Company sells its waterproof phone case for $90 per unit. Fixed costs total $162,000, and variable costs are $36 per unit. 11) Determine the contribution margin ratio. per unit Sales Less: Variable cost Contribution margin Contribution Margin Ratio Choose Numerator: Contribution margin per unit 1 Choose Denominator: Selling price per unit Contribution Margin Ratio Contribution margin ratio (2) Determine the break-even point in dollars. Choose Numerator: 1 Choose Denominator: Break-Even Point In Dollars Total fixed costs 1 Contribution margin ratio Break-even point in dollars