QS 21-8 (Algo) Contribution margin per unit and break-even units LO P2 Viva sells its waterproof phone case for $90 per unit. Fixed costs total $178,200, and variable costs are $36 per unit. (1) Determine the contribution margin per unit. Contribution margin (2) Determine the break-even point in units. Numerator: per unit per unit per unit Denominator: = Break Even Units = Break even units