QS 5-9 (Algo) Contribution margin ratio and break-even dollars LO P2 Viva sells its waterproof phone case for $100 per unit. Fixed costs total $187,000, and variable costs are $40 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