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. Contribution margin Contribution Margin Ratio Numerator: (2) Determine the break-even point in dollars. Numerator: per unit Denominator: Contribution Margin Ratio Contribution margin ratio Denominator: Break-Even Point in Dollars 1 Break-even point in dollars