Company Baker Carey Doren Everest Net Sales Revenue $ $2,557,500$ $$($d$)$ $ $365,000($a$)198,000182,500)$ Variable Costs $358,400$ Fixed Costs $($b$)150,000250,000($k$)$ Operating Income $($ Loss $)$ $ $330,900$ $ $($e$)($g$)83,200$ Units Sold $155,00011,000($h$)(1)$ Contribution Margin per Unit $3\mathrm{.}30$ $ $()$ $ $73\mathrm{.}00$ $ $16\mathrm{.}00$ Contribution Margin Ratio $($c$)60\%)20\%$