SBD Phone Company sells its waterproof phone case for $90 per unit Fixed costs total $162,000, and variable costs are $36 per unit (1) Determine the contribution margin ratio. per unit Salgs. Variable cost Contribution margin Contribution margin ratio Choose Numerator: Choose Denominator = Contribution margin ratio Contribution margin ratio (2) Determine the break-even point in dollars. Choose Numerator: Choose Denominator: = Break-even point in dollars Break-even point in dollars