J Bryant, Ltd. is a local coat retailer. The stores accountant prepared the following income statement for the month ended January 31. Sales revenue $ 757,500 Cost of goods sold 368,000 Gross margin 389,500 Less operating expenses Selling expense $ 24,890 Administrative expense 49,750 74,640 Net operating income $ 314,860 Bryant sells its coats for $250 each. Selling expenses consist of fixed costs plus a commission of $6.50 per coat. Administrative expenses consist of fixed costs plus a variable component equal to 5% of sales.

(a) Prepare a contribution format income statement for January

How do I get the number of units when the price per unit is given?