JSwifty, Ltd. is a local coat retailer. The store's accountant prepared the following income statement for the month ended January 31: $ 750,000 510,000 240,000 Sales revenue Cost of goods sold Gross margin Operating expenses Selling expense Administrative expense Net operating income $ 24,330 51,790 76,120 $ 163,880 Swifty sells its coats for $250.00 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. Prepare a contribution format income statement for January. (Round per unit cost to 2 decimal places, eg. 52.75 and all other answers to decimal places, eg. 5,275.) Per Unit $ $ (b) Using the formaty - mx + b. develop a cost formula for total expenses. (Round unit cost to 2 decimal places, eg. 52.75 and all other answers to decimal places, eg. 5,275.) Operating expenses - $ $