Contribution Margin Willie Company sells 30,000 units at $49 per unit. Variable costs are $30.38 per unit, and fixed costs are $301,600. 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.) $ c. Income from operations $ Break-Even Point Nicolas Enterprises sells a product for $78 per unit. The variable cost is $37 per unit, while fixed costs are $618,608 Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $83 per unit. a. Break-even point in sales units b. Break-even point if the selling price were increased to $83 per unit