I am asking for part B , I tried two answer all are incorect ( $ 60,035 & $ 59,853 )

I have only one chance to answer .

Thank You ..

In 2016, Manhoff Company had a break-even point of $319,000 based on a selling price of $9 per unit and fixed costs of $143,000. In 2017, the selling price and the variable costs per unit did not change, but the break-even point increased to $453,000. Your answer is correct. Compute the variable costs per unit and the contribution margin ratio for 2016. (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 costs per unit Contribution margin ratio 97) 96 Attempts: 2 of 3 used Your answer is incorrect. Try again. Compute the increase in fixed costs for 2017. (Round answer to 0 decimal places, e.g. 1,225.) Increase in fixed cost59853