Number of units sold Sales Variable costs Contribution margin Fixed costs Income Company A Total $ 208,000 $ 150,400 $ 46,400 Per unit 65.00 Company B 1,975 Total 39,500 43,450 19,750 Per unit

\begin{tabular}{|l|r|r|r|r|} \hline \multirow{2}{*}{ Number of units sold } & \multicolumn{2}{|c|}{ Company A } & \multicolumn{2}{|c|}{ Company B } \\ \hline & \multicolumn{2}{|c|}{} & & 1,975 \\ \hline Sales & Total & Per unit & Total & Per unit \\ \hline Variable costs & $208,000 & $ & 65,00 & \\ \hline Contribution margin & & 150,400 & & \\ \hline Fixed costs & & & & \\ \hline Income & & & 19,500 \\ \hline \end{tabular}