55) An increase in selling price per unit decreases the contribution margin per unit. 56) Absorption costing is used to analyze contribution margin. 57) The calculation of contribution margin ratio for service companies is significantly different from that of manufacturing companies. 58) Total fixed costs can change from one relevant range to another. 59) The traditional income statement format calculates operating income as gross profit minus selling and administrative expenses. 60) Fixed costs per unit is inversely proportional to the volume of units produced