Bluegill Company sells 16,200 units at $100 per unit. Fixed costs are $81,000, and operating income is $729,000. 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 $ 50 50 per unit 50%