Following Hartzberg's latest income statement. The company produced and sold 100,000 units during the year. Sales (100,000 units at $50) $5,000,000 Cost of goods sold: Direct material $1,500,000 Direct labor 800,000 Variable manufacturing 300,000 overhead Fixed manufacturing 1,200,000 overhead Total cost of goods sold 3,800,000 Gross profit 1,200,000 Selling expenses: Variable 200,000 Fixed 700,000 Total selling 900,000 expenses Operating income $300,000 Restate the income statement in contribution margin format, as if Hartzberg had used a variable costing system Hartzberg Income Statement Per Unit report income. (Round per unit answers to 2 decimal places, e.g. 15.25.)