Restate the following income statement for a retailer in contribution format

Restate the following income statement for a retailer in contribution format. Sales revenue ($100 per unit) Less cost of goods sold ($58 per unit) Gross margin Less operating costs: $77,000 44,660 32,340 Commissions expense ($7 per unit) 5,390 Salaries expense Advertising expense Shipping expense ($3 per unit) 2,310 21,300 7,800 5,800 Operating income $11,040 Per Unit