United Merchants Company sells 31,000 units at $27 per unit. Variable costs are $18.09 per unit, and fixed costs are $88,400.

Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) operating income.

a. Contribution margin ratio (Enter as a whole number.)	fill in the blank 1	%
b. Unit contribution margin (Round to the nearest cent.)	$fill in the blank 2	per unit
c. Operating income	$fill in the blank 3