2. Sooner Industries charges a price of $132 and has fixed cost of $342,500. Next year, Sooner expects to sell 18,100 units and make operating income of $189,000. What is the variable cost per unit? What is the contribution margin ratio? Note: Round your variable cost per unit answer to the nearest cent. Enter the contribution margin ratio as a percentage, rounded to two decimal places. Variable cost per unit 102.64 Contribution margin ratio 22.24 x %