A jeans maker is designing a new line of jeans called Slams. Slams will sell for $$285$ per unit and cost $$176\mathrm{.}70$ per unit in variabl to make. Fixed costs total $$69,000.($Round your answers to $2$ decimal places.$)$

Compute the contribution margin per unit.

$\backslash$table$[[,$Sales$],[$Less:$,$Variable cost$],[,$Contribution margin$]]$

$\backslash$table$[[$$$,285\mathrm{.}00,$per unit$],[,176\mathrm{.}70,$per unit$],[$$$,108\mathrm{.}30,$per unit$]]$

Compute the contribution margin ratio.