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Martram Corporation has completed the development of a new line of wrist bracelets. Sales are expected to be 30,000 units in year one and 50,000 in year two. Prepare a two- year operating statement. Be prepared to discuss variable contribution, and breakeven volume. Retail Selling Price Retail Margin Material cost/unit Labour cost/unit Packaging cost/unit Salesforce salaries and expenses Manufacturing overhead Administrative expenses Sales Promotion (year one only) $30 50% $3.75 $1.25 $0.50 $150,000 S 76,000 S 70,000 $ 40,000