$\backslash$table$[[,$Variable Cost,Fixed Cost$],[$Production$],[$Direct material,$$150,000,],[$Direct labor,$100,000,],[$Manufacturing overhead,$75,000,$$$112,500],[$Selling and administrative,$90,000,100,000]]$

a$.$ What is the total contribution margin per unit?

Note: Enter the answer in dollars and cents, rounded to the nearest penny.

b$.$ What is the contribution margin ratio?

Note: Enter per unit amounts $($not total amounts$)$ in the table below.

$\backslash$table$[[$Ratio$,$Numerator,Denominator,Result$],[$Contribution margin ratio $$,1\mathrm{.}22+$$$,2\mathrm{.}5,48\mathrm{.}890]]$

c$.$ Prepare a contribution income statement.

Note: Do not use a negative sign with any of your answers below.

$\backslash$table$[[\backslash$table$[[$Contribution Margin Income Statement$],[$For the Year$]]],[$Sales revenue$],[$Less variable costs$],[$Variable manufacturing overhead$],[$Variable selling and administrative$],[$Total variable costs$],[$Contribution margin$],[$Less foxed expenses$],[$Fixed manufacturing overhead$],[$Fixed selling and administrative$],[$Total fixed costs$],[$Net income$]]$