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Bluegill Company sells 9,100 units at $120 per unit. Fixed costs are $54,600, and income from operations is $273,000. Determine the following: Round the contribution margin ratio to two decimal places. a. Variable cost per unit b. Unit contribution margin E per unit c. Contribution margin ratio % Spice Inc.'s unit selling price is $45, unit variable costs are $31, fixed costs are $120,000, and current sales are 9,500 units. How much will operating income change if sales increase by 5,600 units? Oa. $133,000 increase Ob. $78,400 increase Oc. $211,400 increase Od. $133,000 decrease If fixed costs are $1,218,000, the unit selling price is $208, and the unit variable costs are $107, what are the break-even sales (units) if fixed costs are increased by $38,900? Oa. 14,933 units Ob. 9,956 units Oc. 12,445 units Od. 18,667 units Given the following cost and activity observations for Bounty Company's utilities, use the high-low method to calculate Bounty's variable utilities cost per machine hour. Round to the nearest cent. Cost Machine Hours March $3,050 14,944 April 2,677 10,149 May 2,823 12,339 June 3,662 17,838 Oa. $1.41 O. $0.13 Oc. $0.86 Od. 50.90