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

$\backslash$table$[[\backslash$table$[[$Contribution Margin Income$],[$For Year Ended December $31]],\backslash$table$[[$Statement$],[$Per Unit$]],$Annual Total$],[$Sales units$),$$$6\mathrm{.}00,$$$3,540,000$