Managerial accounting - How to calculate variable cost per unit?

I am having trouble with the second part of this homework problem. Here is what I have so far.

Lorge Company bottles and distributes Livit, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers, who charge customers 75 cents per bottle. For the year 2011, management estimates the following revenues and costs.

Net sales $1,800,000 Selling expenses-variable $70,000

Direct materials 430,000 Selling expenses-fixed 65,000

Direct labor 352,000 Administrative expenses-variable 20,000

Manufacturing overhead-variable 316,000

Administrative expenses-fixed 60,000

Manufacturing overhead-fixed 283,000

Prepare a CVP income statement for 2011 based on management's estimates. (List amounts from largest to smallest e.g. 10, 5, 3, 2. Enter all amounts as positive amounts and subtract where necessary.)

LORGE COMPANY

CVP Income Statement (Estimated)

For the Year Ending December 31, 2011

Net sales $ 1800000

Variable expenses

Cost of goods sold $ 1098000

Selling expenses 70000

Administrative expenses 20000

Total variable expenses 1188000

Contribution margin 612000

Fixed expenses

Cost of goods sold 283000

Selling expenses 65000

Administrative expenses 60000

Total fixed expenses 408000

Net income $ 204000

Now the next part is :

Compute the break-even point in (1) units and (2) dollars.

I know that I need to find the variable cost per unit in order to do that... But I can't figure out how to find that?? It is probably staring me right in the face but I've spent 30 minutes trying to figure it out and cant.

Then :

Compute the contribution margin ratio and the margin of safety ratio.

And:

Determine the sales dollars required to earn net income of $238,000.

I feel like once I figure out the variable cost per unit I can do the rest because I have all the forumlas but I am just stuck... Any help would be appreciated...