View Policies Current Attempt in Progress Restate the following income statement for a retailer in contribution format. Sales revenue ($100 per unit) Less cost of goods sold ($56 per unit) Gross margin Less operating costs: Commissions expense ($5 per unit) $ 2,500 $ 50,000 28,000 22,000 Salaries expense 7,800 Advertising expense 5,800 Shipping expense ($1 per unit) 500 16,600 Operating income $ 5,400 Per Unit