uandry Metals Inc. is trying to assess its capital structure. Here are its comparative income statements for the last two years. 2020 2019 Units sold 12,800 9,500 Sales $40,960 $30,400 Variable costs 20,480 15,200 Contribution margin 20,480 15,200 Fixed costs 7,000 7,000 Earnings before interest and taxes 13,480 8,200 Interest 1,300 1,300 Earnings before taxes 12,180 6,900 Tax expense (@40%) 4,872 2,760 Net income $7,308 $4,140