Learning Objective 3 Check Figure al Unit contribution margin - 520 Problem 28-3A Objective: To use unit contribution margin to calculate operating income and to prepare an income statement Degrand Corporation shows the following data for the year 20XX Sales 1,000 units @ $48 Variable costs $28,000 Fixed costs $13,000 Directions: Calculate (a) the unit contribution margin, (b) operating income for 20XX, and (c) the effect on operating income if sales increased by 200 units. (d) Prepare an income statement to prove your answer to (c)