QS 18-9 (Algo) Contribution margin ratio and break-even dollars LO P2 Viva sells its waterproof phone case for $108 per unit. Fixed costs total $207,000, and variable costs are $49 per unit. (1) Determine the contribution margin ratio. per unit Contribution margin Contribution Margin Ratio Numerator: Denominator: = Contribution Margin Ratio Contribution margin ratio = = (2) Determine the break-even point in dollars. Numerator: Denominator: = Break-Even Point in Dollars Break-even point in dollars =