PEM, Incorporated
Contribution Income Statement
	Not Automated	Automated
	Total	Per Unit	%	Total	Per Unit	%
Salesselected answer correct	$780,000selected answer correct	$30selected answer correct		$780,000selected answer correct	$30selected answer correct
Variable expensesselected answer correct	546,000selected answer correct	21selected answer correct		468,000selected answer correct	18selected answer correct
Contribution marginselected answer correct	234,000	$9	0	312,000	$12	0
Fixed expensesselected answer correct	180,000selected answer correct			252,000selected answer correct
Net operating incomeselected answer correct	$54,000			$60,000

I can't figure out the % part.