1. Pluto Pharmaceuticals
   • Sales price: $35.00 per unit
   • Variable manufacturing cost: $18.00 per unit
   • Fixed manufacturing cost: $9,000 total
   • Fixed selling and administrative cost: $2,500 total
   • Planned production and sales: 6,000 units
   • Actual production and sales: 6,300 units
   • Required:
     1. Calculate the contribution margin per unit.
     2. Prepare the income statement in a flexible budget format.