Contribution Margin United Merchants Company sells 40,000 units at $18 per unit. Variable costs are $13.14 per unit, and fixed costs are $89,400. Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (e) income from operations. a. Contribution margin ratio (Enter as a whole number.) % b. Unit contribution margin (Round to the nearest cent.) c. Income from operations per unit