Restate the following income statement for a retailer in contribution format. Sales revenue ($ 100 per unit) $ 98,000 Less cost of goods sold ($ 58 per unit) 56,840 Gross margin 41,160 Less operating costs: Commissions expense ($ 5 per unit) $ 4,900 Salaries expense 7.900 5,800 Advertising expense Shipping expense ($ 3 per unit) 2,940 21,540 Operating income $ 19,620 Per Unit Sales Revenue 98000 100 Variable Expenses Cost of Goods Sold $ 56840 58 Commissions Expenses , 4900 5 Shipping Expenses 2940 3 Total Variable Expenses : 64680 Contribution Margin 33320 $ Fixed Expenses Salaries Expenses 7900 Total Variable Expenses 64680 Contribution Margin 33320 $ Fixed Expenses Salaries Expenses 7900 Advertising Expenses : 5800 Total Fixed Expenses 13700 Operating Income . $ 19620