Suppose that Larimer Company sells a product for $22. Unit costs are as follows: Direct materials $1.90 Direct labor 1.25 Variable factory overhead 2.05 Variable selling and administrative expense 2.94 Total fixed factory overhead is $57,074 per year, and total fixed selling and administrative expense is $38,560. Required: 1. Calculate the variable cost per unit and the contribution margin per unit. 2. Calculate the contribution margin ratio and the variable cost ratio. 3. Calculate the break-even units. 4. Prepare a contribution margin income statement at the break-even number of units. Enter all amounts as positive numbers.