Paul sat down at his desk, feeling ready to take on the world. He had just helped his client, Dunn, figure out errors in its trial balance. Now he was ready to tackle his client Gettin's income statement. Gettin wanted to present its income statement in two different formats: for external reporting as well as for internal decision-making. When Paul quickly reviewed the two formats, he could tell something was wrong. Paul had his intern look it over first. The intern believed that the income statement categories were correct but had difficulty breaking down the detail. Perhaps the client was double-counting some of the expenses in incorrect areas of the income statements and/or missing other expenses altogether. Either way, it was up to Paul to fix it. Here are the income statements from Gettin, showing annual income based on sales of 30,000 units. Format 1 Sales $960,000 COGS 391,000 Gross margin 569,000 SG&A expenses 302,000 Operating income $267,000 Format 2 Sales $960,000 Variable expenses 458,000 Contribution margin 502,000 Fixed expenses 444,000 Operating income $58,000 After further investigation, Paul determined that the sales amounts were correct under both formats, and the operating income amount was correct under Format 1. He also determined that the income statement categories are correctly identified in each format, even though some of the amounts may not be correct. The correct contribution margin per unit is $21, so what was the selling price per unit? Determine the correct total contribution margin and, subsequently, the total fixed costs. Selling price $ Contribution margin $ Fixed costs