Shown here is an income statement in the traditional format for a firm with a sales volume of 18,000 units: Revenues $ 162,000 Cost of goods sold ($10,500 + $2.85/unit) 61,800 Operating expenses: Selling ($2,500 + $.95/unit) 19,600 Administration ($4,650 + $.40/unit) 11,850 Operating income $ 68,750 Requirement 1: Prepare an income statement in the contribution margin format. (Omit the "$" sign in your response.) Revenues $ 162,000 Variable expenses: Cost of goods Sold $ 51,300 Selling expenses $ 17,100 Administrative expenses $ 7,200 Total variable expenses $ 75,600 Contribution margin $ 86,400 Fixed expenses: Cost of goods Sold $ Selling expenses $ Administrative expenses $ Total fixed expenses Operating income $ Requirement 2: Calculate the contribution margin per unit and the contribution margin ratio. (Round your answers to 2 decimal places. Omit the "$" and "%" signs in your response.) Contribution margin per unit $ 4.8 Contribution margin ratio % Requirement 3: (a) Calculate the firm's operating income (or loss) if the volume changed from 18,000 units to 23,000 units. (Do not round your intermediate calculations. Input the amount as positive value. Omit the "$" sign in your response.) Operating Income $ b) Calculate the firm's operating income (or loss) if the volume changed from 18,000 units to 10,000 units. (Do not round your intermediate calculations. Input the amount as positive value. Omit the "$" sign in your response.) Operating income $ Requirement 4: Refer to your answer to requirement 1 when total revenues were $162,000. (a) Calculate the firm's operating income (or loss) if unit selling price and variable expenses do not change, and total revenues increase by $15,000. (Do not round your intermediate calculations. Input the amount as positive value. Round your answer to the nearest dollar amount. Omit the "$" sign in your response.) Operating income $ (b) Calculate the firm's operating income (or loss) if unit selling price and variable expenses do not change, and total revenues decrease by $9,500. (Do not round your intermediate calculations. Input the amount as positive value. Round your answer to the nearest dollar amount. Omit the "$" sign in your response.) Operating income $