The income statement for a division of a large company follows: SK Sales $8,000 Variable costs $3.000 Contribution $5,000- Fixed costs $4,000 Profit $1,000+ The fixed costs of $4,000 include an amount of $1,000 in the form of an allocation of costs incurred by the Corporate Centre. Required: Produce an income statement that better communicates the contribution of the division to corporate profit An accountant wanted to perform CVP analysis for the next year and therefore collected the following information: Factory rent: $7,000 per month Factory supervisor salary: $60,000 per annum Cost of direct materials: $30 per unit Machine depreciation: $1,000 per month Machine operating expenses: $300 per week Cost of direct labour: $20 per unit- Required: For the purposes of CVP analysis, calculate the fixed cost and variable cost per unit