Compute the missing amounts in the contribution margin income statement shown below. (Round "Per Unit" answers to 2 decimal places.)

	Company A		Company B
Number of units sold			2,425
	Total	Per unit	Total	Per unit
Sales	$505,000	$101.00
Variable costs	325,000		135,800
Contribution margin			184,300
Fixed costs			67,900
Net income	$117,500