SBD Phone Company 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 Choose Numerator: (2) Determine the break-even point in dollars. Choose Numerator: per unit Choose Denominator: Contribution Margin Ratio A Contribution margin ratio Choose Denominator: = Break Even Point in Dollars) Break-even point in dollars