1. At the break-even point, Jefferson Company sells 115,000 units and has fixed cost of $348,000. The variable cost per unit is $0.25. What price does Jefferson charge per unit? Round to the nearest cent. 2. Sooner Industries charges a price of $130 and has fixed cost of $339,000. Next year, Sooner expects to sell 16,100 units and make operating income of $200,000. What is the variable cost per unit? What is the contribution margin ratio? Round your variable cost per unit answer to the nearest cent. Enter the contribution margin ratio as a percentage, rounded to two decimal places. e the total fixed cost. Round your answer to the nearest dollar, if required. What is the price? What is the variable 2-23 AM