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Contribution Margin United Merchants Company sells 31,000 units at $35 per unit. Variable costs are $26.60 per unit, and fixed costs are $101,600. Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) income from operations. a. Contribution margin ratio (Enter as a whole number.) % b. Unit contribution margin (Round to the nearest cent.) per unit c. Income from operations High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow: Total Costs Units Produced January $104,330 3,180 units February 97,200 1,500 4,500 March 151,200 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. Round all answers to the nearest whole dollar. a. Variable cost per unit $ b. Total fixed cost Horizontal Analysis The comparative temporary investments and inventory balances of a company follow. Current Year Previous Year Accounts payable $67,773 $55,100 Long-term debt 65,436 79,800 Based on this information, what is the amount and percentage of increase or decrease that would be shown on a balance sheet with horizontal analysis? Amount of Change Increase/Decrease Percentage Increase Accounts payable Long-term debt $ $ 12,673 1,936 x % 10 x % Decrease Current Position Analysis The following items are reported on a company's balance sheet: Cash $459,600 Marketable securities 359,100 351,700 Accounts receivable (net) Inventory 266,000 Accounts payable 532,000 Determine (a) the current ratio and (b) the quick ratio. Round to one decimal place. a. Current ratio b. Quick ratio