Parker Company manufactures and sells a single product. A partially completed schedule of the companys total and per unit costs over a relevant range of 60,000 to 100,000 units produced and sold each year is given below:

	Units Produced and Sold
		60,000	80,000	100,000
Total costs:
Variable costs		$ 150,000	$	$
Fixed costs		$ 360,000
Total costs		$ 510,000	$	$
Cost per unit:
Variable cost		$	$	$
Fixed cost
Total cost per unit		$	$	$

Complete the schedule of the companys total and unit costs above/

Assume that the company produces and sells 90,000 units during the year at the selling price of $7.50 per unit. Prepare a contribution format income statement for the year.