Contribution Margin Review the contribution margin income statements for Cover-to-Cover Company and Biblio Files Company on their respective Income Statements. Complete the following table from the data provided on the income statements. Each company sold 81,800 units during the year. Contribution margin ratio (percent) Unit contribution margin Break-even sales (units) Break-even sales (dollars) Cover to Cover Company Biblio Files: Company % Income Statement-Cover-to-Cover Cover-to-Cover Company Contribution Margin Income Statement For the Year Ended December 31, 20YB Sales $409,000 Variable costs Manufacturing expense $245,400 Seling expense 20,450 Administrative expense 61,350 (327,200) Contobution mamin 481,800 Check My Work