United Merchants Company sells 32,000 units at $35 per unit. Variable costs are $19.60 per unit, and fixed costs are $226,700.

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