JART manufactures and sells underwater markers. Its contribution margin income statement follows.

$\backslash$table$[[\backslash$table$[[$Contribution Margin I$],[$For Year Ended December $31]],$Per Unit,$\backslash$table$[[$ent$],[$Annual$],[$Total$]]],[\backslash$table$[[$Sales units$)],[$Variable costs$]],$$$6\mathrm{.}00,2,700,{000}^{\text{\$}}$