Part A: Use the following information to prepare a contribution format income statement for Beckius Industries for the year ending December 31, 2022. The relevant range for fixed costs is 15,000 to 50,000 units.

Number of units sold 35,000 units Selling price per unit $40 per unit Direct Materials per unit $6 per unit Direct Labor per unit $3 per unit Variable Manufacturing overhead $1.50 per unit Total Fixed Manufacturing overhead $75,000 Advertising costs per unit $3 per unit Shipping costs per unit $1 per unit Total fixed selling expense $40,000 Total fixed administrative expense $28,000

Part B: Use your answer to Part A to calculate the following. 1. How much are total fixed costs? 2. Calculate the average cost per unit for total fixed costs at 35,000 units. 3. How much are the total fixed costs if the company produces 45,000 units? 4. Calculate the average cost per unit for total fixed costs if the company produced 45,000 units. 5. How much are the total fixed costs if the company produced 20,000 units? 6. Calculate the average cost per unit for total fixed costs if the company produced 20,000 units. 7. What did you observe?