Contribution Margin United Merchants Company sells 31,000 units at $38 per unit. Variable costs are $23.18 per unit, and fixed costs are $160,800. 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