1. Question Content Area

   Bluegill Company sells 14,700 units at $400 per unit. Fixed costs are $294,000 and income from operations is $2,646,000. Determine the following: Round the contribution margin ratio to two decimal places.

   a. Variable cost per unit	$fill in the blank 1
   b. Unit contribution margin	$fill in the blank 2	per unit
   c. Contribution margin ratio	fill in the blank 3	%