BE 19-2 Contribution margin Lanning Company sells 160,000 units at $45 per unit. Variable costs are $27 per unit, and fixed costs are $975,000. Determine (A) the contribution margin ratio, (B) the unit contribution margin, and (C) income from operations. BE 19-3 Break-even point Bigelow Inc. sells a product for $1,200 per unit. The variable cost is $816 per unit, while fixed costs are $3,120,000. Determine (A) the break-even point in sales units and (B) the break-even point if the selling price were increased to $1,232 per unit. BE 19-4 Target profit Ramirez Company sells a product for $80 per unit. The variable cost is $60 per unit, and fixed costs are $4,850,000. Determine (A) the break-even point in sales units and (B) the sales units required for the company to achieve a target profit of $500,000. To receive credit for this assignment, students have the following options: Complete the assignment using Microsoft Word - unload the Word document