1_ Willie Company sells 15,000 units at $49 per unit. Variable costs are $36.26 per unit, and fixed costs are $101,300.

Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) income from operations.

a. Contribution margin ratio (Enter as a whole number.)	...........	%
b. Unit contribution margin (Round to the nearest cent.)	$............	per unit
c. Income from operations	$............

2_ The manufacturing costs of Fuld Industries for three months of the year are provided below.

	Total Costs		Production
January	$585,480		5,945 units
February	394,360		3,660
March	376,380		1,845

Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. Round all answers to the nearest whole dollar.

a. Variable cost per unit	$.........
b. Total fixed cost	$.........