Please Reformat the income statement in the contribution format. Include both a Total column and Per Unit column in the statement.

Carolina Manufacturing Company has been operating at a loss for several years. A management team has assembled to determine what course of action to take next year to reach profitability. They begin by reviewing the most recent income statement (below). All variable expenses vary with the number of units sold, except for sales commissions, which are based on a percentage of overhead is forty-five cents per unit. The plant has a capacity of 75,000 units per year