Viva sells its waterproof phone case for $106 per unit. Fixed costs total $202,000, and variable costs are $53 per unit.

(1) Determine the contribution margin ratio. \begin{tabular}{|l|l|} \hline & \\ \hline & \\ \hline & Contribution margin \\ \hline \end{tabular} per unit Contribution Margin Ratio (2) Determine the break-even point in dollars. Numerator: \begin{tabular}{|l|c|c|c|} \hline Denominator: & = & Break-Even Point in Dollars \\ \hline & & = & Break-even point in dollars \\ \hline \end{tabular}