Harris Company manufactures and sells a single product. A partially completed schedule of the companys total costs and costs per unit over the relevant range of 59,000 to 99,000 units is given below:

Required:

1. Complete the schedule of the companys total costs and costs per unit as given in the relevant tab below.

	Units Produced and Sold
	59,000	79,000	99,000
Total costs:
Variable costs	$159,300
Fixed costs	430,000
Total costs	$589,300
Cost per unit:
Variable cost
Fixed cost
Total cost per unit

2. Assume that the company produces and sells 89,000 units during the year at a selling price of $9.14 per unit. Prepare a contribution format income statement for the year.

Harris Company
Contribution Format Income Statement