Bluegill Company sells 13,900 units at $400 per unit. Fixed costs are $278,000 and income from operations is $1,946,000. Determine the following: Round the contribution margin ratio to two decimal places. a. Variable cost per unit b. Unit contribution margin per unit % c. Contribution margin ratio Direct Materals Purch udget Anticipated sales for Safety Grip Comparvy were 43,000 passenger carties and 13,000 truck tires Rubber and steelers are din producing passenger car and truck tres or to the fol table Passenger Car Truck Rubber 30 lbs. per unit 70s, per unit Steel belts 7 lbs. per unit 18 lbs per unit The purchase prices of rubber and steel are $3.3 and 543 per pound, respectively. The desired ending witories of rubber and steel bets are 40,000 and 9,000 pounds, respectively. The estimated beginning inventories for rubber and steel belts are 47,000 and 7,000 pounds, respectively Prepare a direct materials purchases budget for Safety Grip Company for the year ended December 31, 2019 Safety Grip Company Direct Materials Purchases Budget For the Year Ending December 31, 2019 Rubber Steel Belts Total Pounds required for production Ibs Ibs Passenger tires Truck tires Desired inventory, December 31, 2019 bs jos Total pounds available Estimated Inventory, January 1, 2019 los Total units purchased Unit price th Net