In 2019, Wildhorse Company had a break-even point of $244,000 based on a seiling price of $5 per unit and fixed costs of $97,600. In unit did not change, but the break-even point increased to $442,000, Compute the variable costs per unit and the contribution margin ratio for 2019. (Round Variable cost per unit to 2 decimal places, decimal places, e.g. 20.) Variable costs per unit $ Contribution margin ratio % Compute the increase in fixed costs for 2020. Increase in foxed cost