Requirement 1. Fill in the blanks for each company. (Round the contribution margin per unit and ratio calculations to Q R S T Target sales. 800,000 $ 328,750 $ 184,375 Variable expenses. 232,000 65,750 66,375 645,000 Fixed expenses. 355,000 153,000 96,000 $ 213,000 $ 110,000 $ 22,000 $ 151,000 Operating income (loss) Units sold. 88,750 131,500 14,750 15,000 Contribution margin per unit 6.40 $ 2.00 $ 8.00 $ 43.00 Contribution margin ratio 0.71 0.80 0.64