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Nana Incorporated manufactures one model of birdbaths for $30 each. Nana sells all units produced every month. The relevant range is 0-1,800 units. The monthly

Nana Incorporated manufactures one model of birdbaths for $30 each. Nana sells all units produced every month. The relevant range is 0-1,800 units. The monthly production costs for 1,400 birdbaths is as follows. Note: Utilities and Maintenance costs are mixed costs with the fixed portion shown in parentheses. Please calculate the Contribution margin (CM) per unit, CM Ratio, and CM Income Statement.

Production costs

Total cost

Direct materials

$1,700

Direct labor

$6,500

Utilities ($110 fixed)

$620

Supervisors salary

$2,900

Maintenance ($340 fixed)

$470

Depreciation

$900

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