Sooner Industries charges a price of $91 and has fixed cost of $375,500. Next year, Sooner expects to sell 18,200 units and make operating income of $153,000. What is the variable cost per unit? What is the contribution margin ratio? 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		%