Due to erratic sales of its sole producta high-capacity battery for laptop computersPEM, Inc., has been experiencing difficulty for some time. The company's contribution format income statement for the most recent month is given below:

Sales (12,600 units at $30 per unit)	$378,000
Variable expenses	264,600
Contribution margin	113,400
Fixed expenses	126,900
Net operating loss	$(13,500)

Assume that the company expects to sell 20,500 units next month. Prepare two contribution format income statements, one assuming that operations are not automated and one assuming that they are. (Show data on a per unit and percentage basis, as well as in total, for each alternative.) (Input all amounts as positive values. Round your per unit cost to 1 decimal place and all other answers to the nearest dollar, percentage values. Omit the "$" and "%" signs in your response.)

	Not Automated			Automated
	Total	Per Unit	%	Total	Per Unit	%
Sales (20,500 units)	$	$		$	$
Variable expenses
Contribution margin		$			$
Fixed expenses
Net operating income	$			$