A cement manufacturer has supplied the following data: Tons of cement produced and sold 680,000 $ 2,788,000 $ 1,156,000 Sales revenue Variable manufacturing expense Fixed manufacturing expense Variable selling and administrative expense Fixed selling and administrative expense Net operating income 760,000 272,000 294,000 306,000 7. What is the company's unit contribution margin? A) $0.45 per unit B) $2.10 per unit C) $2.00 per unit D) $4.10 per unit 8. The company's contribution margin ratio is closest to: A) 39.0% B) 51.2% C) 11.0% D) 48.8% 9. If the company increases its unit sales volume by 4% without increasing its fixed expenses, then total net operating income should be closest to: A) $12,240 B) $318,240 C) $360,400 D) $311,973