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Bluegill Company sells 10,100 units at $180 per unit. Fixed costs are $90,900, and operating income is $454,500. Determine the (a) variable cost per unit,

Bluegill Company sells 10,100 units at $180 per unit. Fixed costs are $90,900, and operating income is $454,500. 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.

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