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 01,900 units, and monthly production costs for the production of 1,500 units follow. Morning Doves utilities and maintenance costs are mixed with the fixed components shown in parentheses.

Production Costs	Total Cost
Direct materials	$	2,300
Direct labor		7,500
Utilities ($110 fixed)		640
Supervisors salary		2,900
Maintenance ($310 fixed)		500
Depreciation		750

Suppose it sells each birdbath for $28. 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.)

			=	Unit Contribution Margin
					per Birdbath
			=	Contribution Margin Ratio
					%

2. Complete the contribution margin income statement assuming that Morning Dove produces and sells 1,700 units. (Round your intermediate calculation to two decimal place.

MORNING DOVE COMPANY
Contribution Margin Income Statement
Expected for 1,700 Units
Contribution Margin
Net Operating Income