Contribution Margin Income Statement and Ratio ESA. Bowery Company manufactures a single product that sells for S100 per unit. The company projects sales of 400 units per month. Projected costs follow. LO 2,4 RATIO Type of Cost Variable Nonvariable Manufacturing $10,000 13,000 Nonmanufacturing $6,000 5,000 1. Prepare a contribution margin income statement for the month. 2. What is the contribution margin ratio? . What volume, in terms of units, must the company sell to break even