Bluegill Company sells $15,700$ units at $$260$ per unit. Fixed costs are $$204,100,$ and operating income is $$1,428,700.$ 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

$

c$.$ Contribution margin ratio

per unit

$\%$