Austen Company manufactures and sells a single product. Thecompany's sales and expenses for last yearfollow:

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Requirement 1. Fill in the missing numbers in the table.

Total

Per Unit

%

Sales

. . . . . . . . . . . . . . . . . .

$

128,000

$

40

%

Variable expenses

. . . . . . . .

96,000

30

%

Contribution margin

. . . . . . .

32000

10

%

Fixed expenses

. . . . . . . . . .

13,500

Operating income

. . . . . . . .

$

18,500