Sooner Industries charges a price of $76 and has a fixed cost of $384,500. Next year, Sooner expects to sell 18,400 units and make an operating income of $154,000. What is the variable cost per unit? What is the contribution margin ratio? Note: Round your variable cost per unit answer to the nearest cent. Enter the contribution margin ratio as a percentage, rounded to two decimal places.

Variable cost per unit	$
Contribution margin ratio		%