Question 3 Grouper Co., a manufacturer of rain barrels, had the following data for 2016. Sales 2,800 units Sales price $70 per unit Variable costs $21 per unit Fixed costs $113,876 (a) 2 your answer has been saved and sent for grading. See Gradebook for score details. What is the contribution margin ratio? (Round answer to 0 decimal places, e.g. 5,275.) Contribution margin ratio 70 % Attempt (b) What is the break-even point in dollars? (Round intermediate calculation and final answers to o decimal places, e.g. 5,275.) Break-even points