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. Less: Contribution margin (2) Determine the break-even point in units. Numerator: per unit per unit per unit Denominator: II = = Break Even Units Break even units 0 QS 21-9 (Algo) Contribution margin ratio and break-even dollars LO P2 Viva sells its waterproof phone case for $124 per unit. Fixed costs total $247,000, and variable costs are $37 per unit. (1) Determine the contribution margin ratio. per unit Contribution margin Contribution Margin Ratio Numerator: 1 Denominator: = / Contribution Margin Ratio Contribution margin ratio 0 (2) Determine the break-even point in dollars. Numerator: 1 Denominator: II Il Break-Even Point in Dollars Break-even point in dollars 0 Zhao Company has fixed costs of $308,000. Its single product sells for $167 per unit, and variable costs are $112 per unit. Determine the break-even point in units. Break-even point units