In 2016, Manhoff Company had a break-even point of $372,000 based on a selling price of $6 per unit and fixed costs of $159,000. In 2017, the selling price and the variable costs per unit did not change, but the break-even point increased to $495,000.

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.)

Compute the increase in fixed costs for 2017. (Round answer to 0 decimal places, e.g. 1,225.)