15) A firm expects to sell 25,200 units of its product at $7 per unit. Income is predicted to be $60,200. If the variable costs per unit are $3, total fixed costs must be: A) $116,200. B) $75,600. C) $40,600. D) $15,400. E) $176,400. 16) A firm expects to sell 24,800 units of its product at $10.80 per unit and to incur variable costs per unit of $5.80. Total fixed costs are $68,000. The total contribution margin is: A) $56,000. B) $68,000. C) $124,000. D) $143,840. E) $211,840