budgeted income statement, assuming 600 units to be produced and sold, a per unit selling price of $85, an income tax rate of 28% and the following information.

a.Cost of goods sold of $35 per unit

b.Labor = $400/month

One part-time employee will be hired to take care of packaging and shipping. This employee will be paid $10 per hour. He or she is estimated to work 40 hours total per month.

c.Advertising fees = $3,000

d.Bank fees = $200

e.Phone/internet =$150 per month

f.Shipping = $3 per unit

g.Utilities = $100 per month

h.Office Supplies = $900

i.Conference Exhibitor Fee = $3000

j.Travel Expenses for Conference (e.g. airfare, meals, taxi) = $1200

For the break even, I was able to get this information:

Total Costs 293420

Price Per Unit 85

Break-Even 3452

Please help me to find the contribution margin