Create a contribution margin income statement based on the given information:

Selling price: $$7\mathrm{.}50$

Variable Costs: cost for paper, per unit $-$ $$\mathrm{.}70,$ cost for printing, per unit $-$ $$1\mathrm{.}10,$ cost for film, per unit $-$ $$\mathrm{.}60.$

Contribution margin: $$5\mathrm{.}10$

Fixed Costs: staff salaries $-$ $$48,000,$ Operating Costs $-$ $$12,120.$

Breakeven Sales Units: $11788\mathrm{.}24$