2. Links Pty Ltd manufacturing has the following profile. The company produces about 7200 tennis kits per month on average. The costs of production are Direct materials Direct labour Depreciation on factory equipment Indirect labour (fixed) Indirect labour (variable) Indirect materials (variable) Other overheads (variable) Other factory overhead (fixed) Operating expenses: Sales commissions Sales salaries Financial expenses (interest &bad debts) Administration expenses (fixed) Administration expenses (variable) $5.00 per unit $4.00 per unit $62,000 per annum $280,000 per annum $1.05 per unit $1.00 per unit $0.80 per unit $382,000 per annum 1096 x sales revenue $125,000 per annum $25,000 per annum $308,000 per annum 596x sales revenue Prepare an income statement budget showing the contribution margin for one month at the following levels of production and sales: 6900 units, 7200 units and 7500 units. Selling price is $42 per kit