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In $2026,$ Carla Vista Co$.$ had break$-$even sales dollars of $$820,000$ based on a selling price of $$10\mathrm{.}0$ per unit and fixed costs of

$$287,000.$ In $2027,$ the selling price and variable costs per unit did not change, but break$-$even sales dollars increased to $$870,000.$

Compute the variable cost per unit and the contribution margin ratio for $2026.($Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

Variable cost

$

per unit

Contribution margin ratio

$\%$

eTextbook and Media

Using the contribution margin ratio, compute the increase in fixed costs for $2027.$

Increase in fixed costs

eTextbook and Media