Bluegill Company sells $11,200$ units at $$160$ per unit. Fixed costs are $$89,600,$ and income from operations is $$806,400.$ Determine the following:

a$.$ Variable cost per unit $fill in the blank $1$

b$.$ Unit contribution margin $fill in the blank $2$

per unit

c$.$ Contribution margin ratio fill in the blank $3$

$\%$