Shamrock Inc. plans to sell 3,000 Irish sweaters for $200 each in the coming year. Product costs include:

Direct materials per sweater		$ 40
Direct labor per sweater		10
Variable overhead per sweater		15
Total fixed factory overhead		20,000

Variable selling expenses are $5 per sweater and fixed selling and administrative expenses total $12,000. Required: A.) Calculate the total variable cost per unit. B.) Calculate the total fixed expenses for the year. C.) Prepare a contribution margin income statement for Shamrock Inc. for the coming year.