Contribution margin Willie Company sells 33,000 units at $23 per unit. Variable costs are $18.86 per unit, and fixed costs are $43,700. 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 Bluegill Company sells 15,100 units at $320 per unit. Fixed costs are $241,600, and operating income is $1,208,000. Determine the (a) variable cost per unit, (b) unit contribution margin, and (c) contribution margin ratio. Round the contribution margin ratio to two decimal places. a. Variable cost per unit b. Unit contribution margin per unit c. Contribution margin ratio %