SERA 00 8 Vaughn, Inc. sold 29,000 units last year for $180.00 each. Variable costs per unit were 545.00 for direct materials $63.00 for direct tabor, and $900 for variable overhead. Fixed costs were $23.000 in manufacturing overhead and $39,000 in nonmanufacturing.com .. What is the total contribution margin? Total Contribution Margie $ 3.770.000 nts 005222 b. What is the unit contribution margin? Unit Contribution Margin $ 31.00 c. What is the contribution margin ratio? 24% Contribution Margin Ratio