Unit Selling Price Unit Variable Costs Unit Contribution Margin M 1 $ 300 $ 171 $ (a) 2 $400 $ $ $ 300 (c) (1) $ le) $ $360 . elling Ice Unit Variable Costs Unit Contribution Margin: Contribution Margin Ratio $300 $171 cal % hi $ 400 $ (di $300 le $360 20 $ 06