QS 21-9 (Algo) Contribution margin ratio and break-even dollars LO P2 Viva sells its waterproof phone case for $96 per unit. Fixed costs total $177,000, and variable costs are $48 per unit. (1) Determine the contribution margin ratio. Contribution margin Contribution Margin Ratio Numerator: (2) Determine the break-even point in dollars. Numerator: per unit Denominator: = Contribution Margin Ratio = Contribution margin ratio Denominator: = Break-Even Point in Dollars = || Break-even point in dollars