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 56,000 to 96,000 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.

2. Assume that the company produces and sells 86,000 units during the year at a selling price of $8.61 per unit. Prepare a contribution format income statement for the year.

	Units Produced and Sold
	56,000	76,000	96,000
Total costs:
Variable costs	$190,400
Fixed costs	320,000
Total costs	$510,400	$0	$0
Cost per unit:
Variable cost
Fixed cost
Total cost per unit	$0.00	$0.00	$0.00

Harris Company
Contribution Format Income Statement