lines. Materials and labor for the cabinets are determined by each job. To simplify the assignment, we will assume the following average costs The following information highlights Coastal Manufacturings cost structure for 2019. The materials include $1,600 for the wood and other materials on a per job basis. It requires 20 hours of labor on average for a custom bathroom. The hourly rate is $15. The sales price will be set at a markup of 75%. The company estimates that it will have 20,000 direct labor hours in total for the bathroom cabinets. It assumes 1,000 units are sold on average per year. A breakdown of estimated yearly costs related to the bathroom cabinets follows:

Salaries- office & administrative $ 450,000

Salaries for factory personal

$ 180,000 Office Rent $ 125,000

Factory Rent $ 20,000

Office Utilities and Misc office expenses(based on units sold) $ 10,000

SalesTravel(based on units sold) $ 24,000

insurance - office $ 12,000

Depreciation - office equipment $ 40,000

Depreciation for factory equipment $ 70,000

Advertising $ 20,000

Sales commissions(based on units sold) $ 45,000

Factory Property taxes $ 10,000

Maintenance for factory equipment $ 80,000

4. What is the Contribution Margin (CM) in total and per unit dollars, and CM% for the sale of 1,000 bathroom cabinets? Label each calculation so that it is clear to the reader what is being shown.