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 51,000 to 91,000 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 81,000 units during the year at a selling price of $9.27 per unit. Prepare a contribution format income statement for the year.

Complete the schedule of the companys total costs and costs per unit as given in the relevant tab below. (Round the per unit variable cost and fixed cost to 2 decimal places.)

	Units Produced and Sold
	51,000	71,000	91,000
Total costs:
Variable cost	$198,900
Fixed cost	310,000
Total costs	$508,900	$0	$0
Cost per unit:
Variable cost
Fixed cost
Total cost per unit	$0.00	$0.00	$0.00

Assume that the company produces and sells 81,000 units during the year at a selling price of $9.27 per unit. Prepare a contribution format income statement for the year.

Harris Company
Contribution Format Income Statement
Sales
Variable expenses
Contribution margin
Fixed expense
Net operating income