Shown below is an income statement in the traditional format for April Corp. that sells a single product having a sales volume of 15,000 units. Cost formulas are also shown (for example, COGS includes fixed costs of $23,000 and variable costs of $3.20 per unit):

Sales $108,000

Cost of goods sold ($23,000 + $3.20 per unit) (71,000)

Gross profit $ 37,000

Operating expenses: Selling ($9,000 + $0.82 per unit) (21,300)

Administrative ($12,800 +$0.07 per unit) (13,850)

Operating income $ 1,850

a. Prepare an income statement in the contribution margin format.

b. Calculate the contribution margin per unit and contribution margin ratio.

c. Calculate the firm's break even point in units.