ACC 2130 Contribution Margin/GAAP Income Statements Sali Bloo, Inc., makes and sells bells. The following data are from the monthly accounting records. Use them to prepare a contribution margin income statement, along with a GAAP income statement (assume no beginning or ending inventories for materials, work in process or finished goods). Direct labor cost per unit $ 0.80 Direct materials per unit $ 1.40 Monthly fixed manufacturing cost $ 25,700 Monthly fixed selling and administrative cost $ 18,400 Unit sales 26,500 Unit sales price $ 5.40 Variable manufacturing overhead cost per unit $ 0.30 Variable selling and administrative cost per unit $ 0.55