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Contribution Margin United Merchants Company sells 30,000 units at $50 per unit. Variable costs are $29.50 per unit, and fixed costs are $221,400. 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.) 20.5 per unit c. Operating income 221,379.5 X Feedback Check My Work a. Unit contribution margin divided by unit sales price equals contribution margin ratio. b. Unit sales price minus unit variable costs equals unit contribution margin. c. Contribution margin minus fixed costs equals income from operations