Moving to the next question prevents changes to this answer. uestion 2 Sales (20,000 units )=$1,000,000, Variable costs are =$380,000, Fixed costs =$540,000. What is the contribution margin per unit and the contribution margin ratio? a. $19 and 38% b. $31 and 38% c. None of the above d. $19 and 62% e. $31 and 62%