Restate the following income statement for a retailer in contribution format. Sales revenue ($50 per unit) Less cost of goods sold ($16 per unit) Gross margin Less operating costs: Commissions expense ($3 per unit) $ 3,900 $ 65,000 20,800 44,200 Salaries expense 8,000 Advertising expense 2,500 Shipping expense ($2 per unit) 2,600 18,000 Operating income $ 27,200 eTextbook and Media $ $ $ $ $ Per Unit Advertising Expenses Cost of Goods Sold Salaries Expenses Variable Expenses Total Variable Expenses Sales Revenue Contribution Margin Total Fixed Expenses Commissions Expenses Fixed Expenses Operating Income Shipping Expenses