Calculate the variable cost per unit, contribution margin ratio, and increase in fixed costs.

$56\mathrm{.}24($LO $1)$ In $2021,$ Demuth Company had a break$-$even point of $$350,000$ hased on a selling price of $$5$ per unit and fixed costs of $$112,000.$ In $2022,$ the selling price and the variable cost per unit did not change, but the break$-$even point increased to $$420,000.$

Instructions

$$Calculate the variable cost per unit and the contribution margin ratio for $2021.$

$$Calculate the increase in fixed costs for $2022.$