40-Bluegill Company sells 7,100 units at $200 per unit. Fixed costs are $71,000, and income from operations is $497,000. Determine the following: Round the contribution margin ratio to two decimal places.

a. Variable cost per unit

$

b. Unit contribution margin

$

per unit

c. Contribution margin ratio

%

60. If fixed costs are $1,362,000, the unit selling price is $204, and the unit variable costs are $122, what are the break-even sales (units) if fixed costs are increased by $44,900?

10. Given the following cost and activity observations for Bounty Company's utilities, use the high-low method to calculate Bounty's variable utilities cost per machine hour. Round to the nearest cent.

	Cost	Machine Hours
March	$3,042	15,118
April	2,697	9,982
May	2,880	12,077
June	3,571	18,161