Would someone please help me find the contribution margin per unit and the contribution margin ratio. (Round contribution margin per unit to 2 decimal places.)?

Thank you.

Shown here is an income statement in the traditional format for a firm with a sales volume of 8,000 units. Cost formulas also are shown:

Revenues	$	32,000
Cost of goods sold ($6,000 + $2.10/unit)		22,800
Gross profit	$	9,200
Operating expenses:
Selling ($1,200 + $0.10/unit)		2,000
Administration ($4,000 + $0.20/unit)		5,600
Operating income	$	1,600

Required:

a. Prepare an income statement in the contribution margin format.

Contribution Margin Income Statement
Revenue		$32,000
Variable expenses:
Cost of goods sold	$16,800
Selling expenses	800
Administrative expenses	1,600
Total variable expenses		19,200
Contribution margin		12,800
Fixed expenses:
Cost of goods sold	6,000
Selling expenses	1,200
Administrative expenses	4,000
Total fixed expenses		11,200
Operating income		$1,600

b. Calculate the contribution margin per unit and the contribution margin ratio. (Round contribution margin per unit to 2 decimal places.)

Contribution margin per unit
Contribution margin ratio		%