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 02,400 units, and monthly production costs for the production of 2,000 units follow. Morning Doves utilities and maintenance costs are mixed with the fixed components shown in parentheses.

Production Costs	Total Cost
Direct materials	$	2,100
Direct labor		7,300
Utilities ($120 fixed)		650
Supervisors salary		2,800
Maintenance ($280 fixed)		520
Depreciation		800

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.)

Sales Price	-	Variable Cost per Unit	=	Unit Contribution Margin
$26.00					per Birdbath
Unit Contribution Margin	/	Sales Price	=	Contribution Margin Ratio
					%

2. Complete the contribution margin income statement assuming that Morning Dove produces and sells 2,200 units. (Round your intermediate calculation to two decimal place.)

MORNING DOVE COMPANY
Contribution Margin Income Statement
Expected for 2,200 Units
Sales Revenue	$57,200
Variable Costs
Contribution Margin
Fixed Costs
Net Operating Income

xed componens Siopese it sels each c birdbath for Calculate the unit conbution magin and conibution margin ratio for each birdbath sold (Round Variable cost per unit to 2 decimal places.Enter l ounts as positive valuss 2. Complate the contrybution margin income staement assuming that Moming Dove produces and sels 2.200 unibs (Round your inernedate calculation to two decimal place