Viva sells its waterproof phone case for $96 per unit. Fixed costs total $177,000, and variable costs are $48 per unit. (1) Determine the contribution margin ratio. Contribution margin Contribution margin Contribution Margin Ratio. Numerator: Fixed costs per unit (2) Determine the break-even point in dollars. Numerator: per unit Denominator: Contribution Margin Ratio 1 Contribution margin ratio Contribution margin ratio 0 Denominator: / Break-Even Point in Dollars Break-even point in dollars 0