LorDetermine the unit break$-$even point, assuming fixed costs are $$54,000$ per period, variable costs are $$19\mathrm{.}00$ per unit, and the sales price is $$25\mathrm{.}00$ per unit.ri$$s income statement is as follows:

Sales$*$$$75,000$Less variable costs$(26,400)$Contribution margin$$48,600$Less fixed costs$(13,200)$Net income$$35,400$

$*5,000$ units sold

What is the contribution margin ratio?