Daniel Jackson recently fulfilled his long-time dream of opening a gym that offers spinning exercise classes for $10 per person. To differentiate his gym and better serve his clients, Daniel provides a towel, a bottle of water, and an after-workout protein shake to each person participating in a class, at a cost of $1.86 per person. Daniel employs four part-time instructors and pays them each $2,100 per month. He also pays himself a monthly salary of $6,600. Daniel's other monthly costs are $2,600 for rent, $1,800 for depreciation on his 32 bikes, and $1,675 in utilities and insurance. (a) What is Daniel's contribution margin per unit? (Round answer to 2 decimal places, e.g. 52.75.) Contribution margin 8.14 per unit (b) What is Daniel's contribution margin ratio? (Round answer to 2 decimal places, e.g. 52.75.) Contribution margin ratio 81.4 % (c) Prepare Daniel's monthly contribution format income statement. Assume that he teaches 5,100 clients. (Round per unit values to 2 decimal places, e.g. 52.75 and all other answers to 0 decimal places, e.g. 5,275.) Per Unit $ $ $ $ $