SBD Phone Company sells its waterproof phone case for $116 per unit. Fixed costs total $227,000, and variable costs are $58 per unit. (1) Determine the contribution margin ratio. per unit 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: I Choose Denominator: = Break-Even Point in Dollars Break-even point in dollars SBD Phone Company sells its waterproof phone case for $107 per unit. Fixed costs total $197,000, and variable costs are $32 per unit. Compute the units of product that must be sold to earn pretax income of $224,500. Units to be sold to achieve targeted income Choose Denominator: Choose Numerator: = = Units to achieve target Units to achieve target