United Merchants Company sells 4,000 units at $60 per unit. Variable costs are $45 per unit and fixed costs are $40,000. What is the contribution margin ratio? A. 40% B. 75% C. 10% D. 25% QUESTION 15 If Sales are $2,000,000 and the Break Even point is $1,500,000. What is the Margin of Safety (ratio)? A. 33% B. 175% C. 259h D. 75% QUESTION 12 If fixed costs are $500,000 and the unit contribution margin is $12, what amount of units must be sold in order to realize an operating income of $100,000 ? A. 5,000 B. 41,667 C. 50,000 D. 58,333