Viva sells its waterproof phone case for $130 per unit. Fixed costs total $262,000, and variable costs are $52 per unit. (1) Determine the contribution margin ratio. per unit Contribution margin Contribution Margin Ratio Numerator: Denominator: 1 (2) Determine the break-even point in dollars. Numerator: = Contribution Margin Ratio Contribution margin ratio 7 Denominator: = Break-Even Point in Dollars 1 = Break-even point in dollars