Crane Manufacturing Ltd. had sales for January 2022 of $950,000. The units sold were 19,000 , and the expenses for January 2022 were as follows: Prepare a detailed CVP income statement for the month ended January 31, 2022. (Round per unit cost to 2 decimal places, es. 15.25s Calculate the contribution margin per unit. (Round per unit cost to 2 decimal places, e.g. 15.25.) Calculate the contribution margin ratio. (Round answer to 2 decimal places, e.g. 15.25.)