E22-9. Compute variable costs per unit, contribution margin ratio, and increase in fixed costs. (LO 3, 4) In 2016, Manhoff Company had a break-even point of $350,000 based on a selling price of $5 per unit and fixed costs of $112,000. In 2017, the selling price and the variable costs per unit did not change, but the break-even point increased to $420,000. Instructions (a) Compute the variable costs per unit and the contribution margin ratio for 2016. (b) Compute the increase in fixed costs for 2017.