Viva sells its waterproof phone case for $90 per unit. Fixed costs total $162,000, and variable costs are $36 per unit.

(1) Determine the contribution margin per unit.
				per unit
				per unit
	Contribution margin			per unit
(2) Determine the break-even point in units.
	Numerator:	/	Denominator:		=	Break Even Units
		/			=	Break even units
						0

(2) Determine the contribution margin ratio.
			per unit
	Contribution margin
Contribution Margin Ratio
	Numerator:	/	Denominator:		=	Contribution Margin Ratio
		/			=	Contribution margin ratio
						0
(2) Determine the break-even point in dollars.
	Numerator:	/	Denominator:		=	Break-Even Point in Dollars
		/			=	Break-even point in dollars
						0