Exercise 18-15 Computing variable and fixed costs LO C2 Harrison Co. expects to sell 180,000 units of its product next year, which would generate total sales of $14,940,000. Management predicts that pretax net income for next year will be $1,230,000 and that the contribution margin per unit will be $27. Complete the below table to calculate the next year's total expected variable costs and fixed costs. HARRISON CO. Forecasted Contribution Margin Income Statement Units S per unit 180,000 Contribution margin $ 27