For Year Ended December 31 Sales ($58 per unit) Variable costs ($39 per unit) Contribution margin Fixed costs Income $ 1,392,000 936,000 456,000 281,200 $ 174,800 Problem 18-3A (Algo) Part 1 . Compute the break-even point in dollar sales for next year assuming the machine is installed. (Rou places.) Contribution Margin per unit Proposed $ Contribution Margin Ratio Numerator: Break-even point in dollar sales with new machine: Numerator: 0.00 Denominator: = Contribution Margin Ratio = Contribution margin ratio 0 Denominator: = Break-Even Point in Dollars = Break-even point in dollars 0