Contribution Margin Ferrante Company sells 22,000 units at $35 per unit. Variable costs are $24.85 per unit, and fixed costs are $80,400. Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) income from operations. a. Contribution margin ratio (Enter as a whole number.) % b. Unit contribution margin (Round to the nearest cent.) per unit c. Income from operations High-Low Method The manufacturing costs of Kellam Industries for the first three months of the year follow: Total Costs Units Produced January $161,460 1,610 units February 222,810 2,430 March 251,160 3,910 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. a. Variable cost per unit b. Total fixed cost