Bluegill Company sells 7,200 units at $220 per unit. Fixed costs are $79,200, and operating income is $396,000. Determine the following: a. Variable cost per unit $ b. Unit contribution margin per unit c. Contribution margin ratio % Atlantic Company sells a product with a break-even point of 4,815 sales units. The variable cost is $84 per unit, and fixed costs are $182,970. Determine the following: a. Unit sales price $ b. Break-even point in sales units if the company desires a target profit of $81,396 units