The following costs result from the production and sale of 4,250 drum sets manufactured by Tom Thompson Company for the year ended December 31, 2013. The drum sets sell for $275 each. The company has a 30% income tax rate.

Variable production costs
Plastic for casing	$	93,500
Wages of assembly workers		369,750
Drum stands		131,750
Variable selling costs
Sales commissions		85,000
Fixed manufacturing costs
Taxes on factory		12,500
Factory maintenance		25,000
Factory machinery depreciation		85,000
Fixed selling and administrative costs
Lease of equipment for sales staff		25,000
Accounting staff salaries		75,000
Administrative management salaries		155,000

Required:

1.	Prepare a contribution margin income statement for the company.

2.1	Compute its contribution margin per unit.