BRIEF EXERCISES 19. Contribution Margin Calculations a. The contribution margin per unit is calculated as: b. The contribution margin ratio is calculated as: 20. Weighted Average Contribution Margin Calculation a. The contribution margin per unit for the airplane is calculated as: The contribution margin per unit for the boat is calculated as: b. The weighted average contribution margin per unit is calculated below: En pranon using this information! 19. Contribution Margin Calculations. Yard Equipment Company selsea blowers for $400 per unit Variable cost per unit is $80, and fixed costs total $8,000. Find (a) the contribution margin per unit, and (b) the contribution margin ratio. 20. Weighted Average Contribution Margin Calculation. Aviator lad sells model almplares for $300 per unit representing 80 percent of total sales, and model boats for $400 per unit representing 20 percent of total sales. Variable cost per unit is $150 for airplanes and 5300 for boars, Find (a) the contribution margin per unit for each product, and (b) the weighted average contribution murgin per unit 21 Sensitivity Analysis Sales Price Refer to the hase casefin