Morning Dove Company manufactures one model of birdbath, which is very popular. Morning Dove sells all units it produces each month. The relevant range is 02,200 units, and monthly production costs for the production of 1,900 units follow. Morning Doves utilities and maintenance costs are mixed with the fixed components shown in parentheses.

Production Costs	Total Cost
Direct materials	$	1,700
Direct labor		7,100
Utilities ($140 fixed)		610
Supervisors salary		3,100
Maintenance ($330 fixed)		500
Depreciation		750

Suppose it sells each birdbath for $26. Required: 1. Calculate the unit contribution margin and contribution margin ratio for each birdbath sold. (Round Variable cost per unit to 2 decimal places. Enter all amounts as positive values.)

2. Complete the contribution margin income statement assuming that Morning Dove produces and sells 2,100 units. (Round your intermediate calculation to two decimal place.)

Unit Contribution Margin - per Birdbath - Contribution Margin Ratio MORNING DOVE COMPANY Contribution Margin Income Statement Expected for 2,100 Units Contribution Margin