$[$The following information applies to the questions displayed below.$]$Morning Dove Company manufactures one model of birdbath, which is very popular. Morning Dove sells all units it produces each month. The relevant range is $0$ to $1,600$ units, and monthly production costs for the production of $1,200$ units follow. Morning Doves utilities and maintenance costs are mixed with the fixed components shown in parentheses.Production CostsTotal CostDirect materials$ $2,900$Direct labor$6,500$Utilities $($$$120$ fixed$)550$Supervisors salary$3,200$Maintenance $($$$290$ fixed$)550$Depreciation$750$Suppose it sells each birdbath for $$22.$Required:Calculate the unit contribution margin and contribution margin ratio for each birdbath sold.Complete the contribution margin income statement assuming that Morning Dove produces and sells $1,400$ units.