Current operating income for Bay Area Cycles Co. is $54,000. Selling price per unit is $100, the contribution margin ratio is 30%, and fixed expense is $216,000. Required: 1. Calculate Bay Area Cycle's per unit variable expense and contribution margin. How many units are currently being sold? Volume Total Per Unit s 100.00 Revenue Variable expense Contribution margin Fbed expense Operating income Ratio 100% % 30 % (216,000) 54,000 $ 2. How many additional unit sales would be necessary to achieve operating income of $135,000? Additional unit sales units