I understand where all the numbers come from and how to get them except the 72 under Per Piano. Can someone please tell me how to get that number?

mework Problem 1-21 Traditional and Contribution Format Income Statements (L01-6] Marwick's Pianos, Inc, purchases planos from a large manufacturer for an average cost of $1494 per unit and then sells them to retail customers for an average price of $2,400 each. The company's selling and administrative costs for a typical month are presented below Cost Formula Costs Selling Advertising Sales salaries and commissions Delivery of planes to customers Utilities Depreciation of sales facilities Administrative Executive salaries Insurance clerical Depreciation of office equipment $945 per month $4,772 per month, plus of sales $59 per piano sold 5632 per month $4.990 per month $11,460 per month 5704 per month $2,451 per month, plus 539 per piano sold $928 per month During August, Marwick's Pianos, Inc, sold and delivered 57 planos Required: 1. Prepare a traditional format income statement for August 2. Prepare a contribution format income statement for August. Show costs and revenues on both a total and a per unit basis down through contribution margin Complete this question by entering your answers in the tabs below. Required Required 2 Prepare a contribution format income statement for August Show costs and revenues on bots a total and a per unit baie down through contribution margin. (A het operating loss should be entered negative number Marwick's Planos, Inc Contribution Format Income Statement For the Month of August Pet Plane 5 136,800 s 2.400 Vrati se Cost of goods 35,150 1.456 Sales sales and commission 41041 72 Delivery 3,3631 59 Clea 2223 39 Total