Shaylee produces luxury dog beds. Each dog bed sells for $$125.$ Shaylee has the following costs:

direct material costs $$15$ per bed

production worker wages $$25$ per bed

cost of production equipment rental $$288,000$ per year

production salaries $$60,000$ per year

rent on factory $$15,000$ per month

rent on the administration building $$10,000$ per month

sales commission $$2$ per bed

Shaylee's landlord for her factory charges a monthly fee based on the number of dog beds produced:

$0-2,000$ dog beds $$500$

$2,001-6,000$ dog beds $$1,000$

$6,001-10,000$ dog beds $$2,000$

Prepare a contribution margin income statement in good form assuming $5,000$ dog beds are produced and sold per month.

What is the product cost per unit if $2,000$ dog beds are produced and sold per month? What is the product cost per unit if $8,000$ dog beds are produced and sold per month?