Sales 5200 x $73 = Total var Cost Total Cont margin Total Fixed 379,600 208 680 170,980 49.300 121,600 354, 120 444087 -308,680 $115,440 49.300 $66, 140 operating Income 34 Head-thirst. Co plans to sell 4800 bicycle helmets @ $67eochin the coming year, unit vanable cost is $39.55. Fixed factory over head is $19,000 & selling & admin expenses is 29,400. 1- Calculate variable Cost ratio : Variade.cost ratio = Lent variable cost / Price = 439,5/67 x = 0.59 2 0.60 2- Calculate Contribution margin ratio : Contribution margin ratio = Total Contribution margin /sales - Unit Contribution margio Price = 27.47767 (67-39.53) X = 0.41