Naylor Manufacturing Inc. sold 8.190 units and recorded sales of $532,350 for the first month of 2020. In making the sales, the company incurred the following costs and expenses. Variable Fixed Cost of goods sold $259,410 $68,100 Selling expenses 42.700 32.600 Administrative expenses 17,300 38,100) Prepare a CVP income statement for the month ended January 31, 2020. NAYLOR MANUFACTURING INC. CVP Income Statement Total Per Unit Calculate the contribution margin per unit. Contribution margin per unit Calculate the contribution margin per unit. Contribution margin $ per unit Calculate the contribution margin ratio. Contribution margin ratio %