Restate the following income statement for a retailer in contribution format. Sales revenue ($100 per unit) $ 93,000 Less cost of goods sold ($58 per unit) 53,940 Gross margin 39,060 Less operating costs: Commissions expense ($7 per unit) $ 6,510 Salaries expense 7,900 Advertising expense 6,000 Shipping expense ($3 per unit) 2,790 23,200 Operating income $ 15,860Per Unit 93,000 64 Sales Revenue 100 Variable Expenses Cost of Goods Sold 53,940 Commissions Expenses 6,510 Shipping Expenses 2,790 i Total Variable Expenses 63,240 68 Contribution Margin 29,760 32 Fixed Expenses Salaries Expenses 7,900 Advertising Expenses 6,000 Total Fixed Expenses 13,900 Operating Income 15,860