7&8 please

Baby Center Ltd CVP Income Statement For the Year Ended December 31, 2019 Total Per Unit (25,000 units) $1,550,000 $ Revenue Less: Variable Cost: 62.00 Direct Materials Direct Labor Packaging Variable Manufacturing Overhead Sales Commissions Shipping Costs 600,000 187,500 81,250 100,000 168,750 100,000 312,500 $ 24.00 7.50 (15 3.25 4.00 6.75 4.00 Contribution Margin $ 12.50 Less: Fixed Cost: Fixed Manufacturing Overhead Advertising and Promotion Fixed Selling and admin expenses 110,000 22,400 (18,000+4,400) 8,000 172,100 Net Income 5 Baby Center Ltd. CVP Income Statement For the Year Ended December 31, 2018 Total (20,000 units) Per Unit Revenue $ 1,280,000 $ 64.00 Less: Variable Cost: Direct Materials Direct Labor Packapina 480,000 150. TUTORS CHAT 24.00 65. 12