Bluegill Company sells $10,700$ units at $$300$ per unit. Fixed costs are $$160,500,$ and operating income is $$2,086,500.$ Determine the $($a$)$ variable cost per unit, $($b$)$ unit contribution margin, and $($c$)$ contribution margin ratio. Round the contribution margin ratio to two decimal places.

a$.$ Variable cost per unit

b$.$ Unit contribution margin

$ per unit

c$.$ Contribution margin ratio

$\%$