# In 2013, Manhoff Company had a break-even point of $323,400 based on a selling price of$7 per unit.

 In 2013, Manhoff Company had a break-even point of $323,400 based on a selling price of$7 per unit and fixed costs of $100,254. In 2014, the selling price and the variable cost per unit did not change, but the break-even point increased to$404,368.

Compute the variable cost per unit and the contribution margin ratio for 2013. (Round Variable cost per unit to 2 decimal places, e.g. $2.25 and Contribution margin ratio to 0 decimal places, e.g. 20%.)  Variable cost per unit$ Contribution margin ratio %

Compute the increase in fixed costs for 2014. (Round answer to 0 decimal places, e.g. 1,225.)

 Increase in fixed cost \$
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