Required: 1. At the break-even point, Jefferson Company sells 85,000 units and has fixed cost of $354.400. The variable cost per unit is $0.40. What price does Jefferson charge per unit? 2. Sooner Industries charges a price of $141 and has fixed cost of $458,500. Next year, Sooner expects to sell 18,300 units and make operating income of $163,000. What is the variable cost per unit? What is the contribution margin ratio? 3. Last year, Jasper Company earned operating income of $17,600 with a contribution margin ratio of 0.2. Actual revenue was $220,000. Calculate the total fixed cost. 4. Laramie Company has variable cost ratio of 0.40. The fixed cost is S$104,330 and 22,400 units are sold at break-even. What is the price? What is the variable cost per unit? The contribution margin per unit