[The following information applies to the questions displayed below.] Henna Company produces and sells two products, Carvings and Mementos. It manufactures these products in separate factories and markets them through different channels. They have no shared costs. This year, the company sold 45,000 units of each product. Income statements for each product follow.

	Carvings	Mementos
Sales	$ 787,500	$ 787,500
Variable costs	551,250	78,750
Contribution margin	236,250	708,750
Fixed costs	111,250	583,750
Income	$ 125,000	$ 125,000

3. Assume that the company expects sales of each product to increase to 59,000 units next year with no change in unit selling price. Prepare a contribution margin income statement for the next year (as shown above with columns for each of the two products). (Round "per unit" answers to 2 decimal places.)