The following costs result from the production of 24,000 DVD sets manufactured by Astra Company for the year ended December 31, 2008. The DVD sets will sell for $30 each. The company has a 30% income tax rate. Variable manufacturing costs Plastic for DVD sets.$ 3,000 Wages of assembly workers...60,000 Labeling. 6,000 Variable selling costs Sales commissions..12,000 Fixed manufacturing costs Rent on factory...13,500 Factory cleaning service. . 9,040 Factory machinery depreciation.. 30,000 Fixed selling and administrative costs Lease of office equipment .2,100 Systems staff salaries.. 30,000 Administrative management salaries....240,000 Required 1. Prepare a contribution income statement for the company. 2. Compute its contribution margin per unit and its contribution margin ratio. Analysis Component 3. Interpret the contribution margin and contribution margin ratio from part 2