Contribution Margin Sally Company sells 39,000 units at $16 per unit. Variable costs are $12.16 per unit, and fixed costs are $74,900. Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) operating income. a. Contribution margin ratio (Enter as a whole number.) % b. Unit contribution margin (Round to the nearest cent.) per unit c. Operating income Break-Even Point Hilton Inc. sells a product for $96 per unit. The variable cost is $43 per unit, while fixed costs are $1,028,094. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $104 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $104 per unit units