Problem D3-32 W Promotions sells T-shirts imprinted with high school names and logos. Last year the shirts sold for $18.00 each, and variable costs were $5.40 per shirt. At this cost structure, the breakeven point was 20,000 shirts. However, the company actually earned $15,120 in net income. This year, the company is increasing its price to $21.00 per shirt. Variable costs per shirt will increase by one-third, and fixed expenses will increase by $30 900 The tax rate will remain at 40% Prepare a contribution format income statement for last year. (Round per unit computations to 2 decimal places, e.g. 0.38.) Contribution Income Statement Total Per unit