come Statement Income Statement Biblio Files Cover-to-Cover Company Contribution Margin Income Statement For the Year Ended December 31 Biblio Files Company Contribution Margin Income Statement or the Year Ended December 31 Sales 424,00000 Sales $424,000.00 2 Variable costs: 2V ariable costs Manufacturing 233,200.00 21 200.00 63,600.00 169,600.00 Selling Administrative Contribution margin Fixed Costs 4 Selling 16,960.00 18,000.00Administrative 106,00000Contribution margin 7,84000254400.00 69,600.00 Fixed Costs: $5,000.00 4,000.00 3,400.00 588,000.00 Selling 9 Selling 8,000.00 2,400.00Administrative 563,600.00Income from operations Administrative 1000000 106,000.00 Income from operations 63,600.00 Contribution Margin Review the contnibution margin income statements for Cover-to-Cover Company and Biblio Fves Company on their respective Income Statements panels. Complete the following table from the data provided in the income statements. Each company sold 84,800 units during the year Cover-to-Cover Company Biblio Files Company Contribution margin ratio (percent Break-even sales (units) Break-even sales (dollars) S