Bluegill Company sells 7,800 units at $220 per unit. Fixed costs are $85,800, and operating income is $943,800. Determine the following: a. Variable cost per unit b. Unit contribution margin $ per unit c. Contribution margin ratio % Steven Company has fixed costs of $223,720. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below. Product Selling Price per Unit Variable Cost per Unit Contribution Margin per $1,040 $390 $650 Y 430 230 200 The sales mix for Products X and Y is 60% and 40%, respectively. Determine the break-even point in units of X and Y. Round answers to the nearest whole number. 470 X units of X 476 X units of Y Atlantic Company sells a product with a break-even point of 5,187 sals units. The variable cost is $79 per unit, and fixed costs are $207,480. Determine the following: a. Unit sales price b. Break-even point in sales units if the company desires a target profit of $65,120