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Contribution Margin Review the contribution.margin income statements for Cover-to-Cover Company and Biblio Files Company on their respective Income Statements panels Complete the following table from the data provided in the income statements. Each company sold 84,800 units during the year Cover-to-Cover Company Biblio Files Company Contribution.margin.ratio (percent) Unit contribution.margin $ Break-even sales (units) Break-even sales (dollars) Income Statement- Cover-to-Cover Cover-to-Cover Company Contribution Margin Income Statement For the Year Ended December 31 $424,000.00 Sales 1 2 Variable costs Manufacturing $233,200.00 Selling 21,200.00 4 Administrative 63,600.00 318,000.00 Contribution margin $106,000.00 7 Fixed costs $5,000,00 Manufacturing 8 Selling 4,000.00 Administrative 33,400,00 42,400.00 10 Income from operations $63,600.00 11 Income Statement- Biblio Files Biblio Files Company Contribution Margin Income Statement For the Year Ended December 31 1 Sales $424,000.00 2 Variable costs Manufacturing 3 $169,600.00 Selling 16,960.00 Administrative 5 67,840.00 254,400.00 Contribution margin 6 $169,600.00 Fixed costs Manufacturing $88,000.00 Selling 8,000.00 Administrative 10 10,000.00 106,000.00 Income from operations 11 $63,600.00