The following costs result from the production and sale of 4,100 drum sets manufactured by Tight Drums Company for the year ended December 31, 2015. The drum sets sell for $260 each. The company has a 35% income tax rate.

Variable production costs
Plastic for casing	$	77,900
Wages of assembly workers		344,400
Drum stands		114,800
Variable selling costs
Sales commissions		69,700
Fixed manufacturing costs
Taxes on factory		11,000
Factory maintenance		22,000
Factory machinery depreciation		82,000
Fixed selling and administrative costs
Lease of equipment for sales staff		22,000
Accounting staff salaries		72,000
Administrative management salaries		152,000

Compute its contribution margin per unit and its contribution margin ratio. (Round Contribution margin ratio to nearest whole percentage.)

TIGHT DRUMS COMPANY
Contribution Margin Income Statement (partial)
For Year Ended December 31, 2015
		Per Unit
Sales		?
Variable costs:
Drum stands	?
Plastic for casing	?
Sales commissions	?
Wages of assembly workers	?
Total variable costs
Contribution margin		?
		?
		?