Byers Corporation developed the following data for the master budget:

Sales price

$$12$ per unit

Costs:

Direct materials

$$4$ per unit

Direct labor

$$4\mathrm{.}25$ per unit

Variable overhead $$0\mathrm{.}50$ per unit

Factory depreciation $$12,000$ per month

Supervision

$$11,000$ per month

Selling expense

$$0\mathrm{.}25$ per unit

Administrative cost

$$9,000$ per month

If you prepared flexible budgets for sales of $21,000$ and $23,000$ units using a contribution margin format, what would be the contribution margin and operating income at each of the two levels?

Contribution margin at $21,000$ unit leve

Operating Income at $21,000$ unit leve

Contribution margin at $23,000$ unit leve

Operating Income at $23,000$ unit leve