Sunset, Inc. manufactures and sells a single product. The following table presents total and unit costs within a relevant level of 30,000 to 50,000 units produced and sold annually. - Complete the information in the table.

	Units produced and sold
	36,000	46,000	56,000
Total costs
Fixed costs	$ 80,000
Variable costs	$185,000
Total costs	$265,000
Unit cost
Unit fixed cost
Variable unit cost
Total Unit cost

• Prepare an Income Statement in contribution format for a production level of 45,000 units per year sold at $3.25 each.