Use this income statement to answer the questions that follow.

Sales ($50 per unit)				$5,000
Less: Cost of goods sold ($32 per unit)				3,200
Gross margin				1,800
Less operating expenses:
Salaries		$800
Advertising		400
Shipping ($2 per unit)		200		1,400
Operating Income				$ 400

Variable cost per unit?

Total fixed expense?

Contribution margin per unit?

Contribution margin ratio