Following is Hartzberg's latest income statement. The company produced and sold 100,000 units during the year. $5,000,000 $1,500,000 800,000 300,000 1,200,000 Sales (100,000 units at $50) Cost of goods sold: Direct material Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total cost of goods sold Gross profit Selling expenses: Variable Fixed Total selling expenses Operating income 3,800,000 1.200,000 200,000 700,000 900,000 $300,000 Restate the income statement in contribution margin format, as if Hartzberg had used a variable costing system to report income. (Round per unit answers to 2 decimal places, e.g. 15.25.) Hartzberg Income Statement Per Unit $ $enter a dollar amount per unit