Exercise 1-8 Cost Behavior; Contribution Format Income Statement [LO3, LO5] Parker Company manufactures and sells a single product. Required: 1. A partially completed schedule of the company's total and per unit costs over a relevant range of 51,000 to 91,000 units produced and sold each year is given below. Complete the schedule of the company's total and unit costs. (Round the "Cost per unit" to 2 decimal places.) Units Produced and Sold 51,000 71,000 91,000 Total costs: Variable costs $ 147,900 $ $ Fixed costs 480,000 Total costs $ 627,900 $ $ Cost per unit: Variable cost $ $ $ Fixed cost Total cost per unit $ $ $ 2. Assume that the company produces and sells 81,000 units during the year at the selling price of $10.66 per unit. Prepare a contribution format income statement for the year. (Input all amounts as positive values except losses which should be indicated by a minus sign.) Parker Company Contribution Format Income Statement $ $