\begin{tabular}{|c|c|c|c|c|c|} \hline & \multicolumn{3}{|c|}{ Company A } & \multicolumn{2}{|c|}{ Company B } \\ \hline Number of units sold & & & 3 & 2,100 & \\ \hline & & Total & Per unit & Total & Per unit \\ \hline Sales & & 277,500 & $75.00 & & \\ \hline Variable costs & & 192,400 & & 63,000 & \\ \hline Contribution margin & & & & 77,700 & \\ \hline Fixed costs & & & & 31,500 & \\ \hline Income & & 62,900 & & & \\ \hline \end{tabular}