Harris Company manufactures and sells a single product.

Required:

1.	A partially completed schedule of the companys total and per unit costs over the relevant range of 55,000 to 95,000 units produced and sold annually is given below: Complete the schedule of the companys total and unit costs. Round the variable cost and fixed cost to 2 decimal places.)

	Units Produced and Sold
	55,000	75,000	95,000
Total costs:
Variable costs	$181,500
Fixed costs	370,000
Total costs	$551,500
Cost per unit:
Variable cost
Fixed cost
Total cost per unit

2.	Assume that the company produces and sells 85,000 units during the year at a selling price of $9.23 per unit. Prepare a contribution format income statement for the year. (Do not round intermediate calculations.)

Harris Company
Contribution Format Income Statement