What is the contribution margin $ per unit?

Sunn Company manufactures a single product that sells for $184 per unit and whose variable costs are $138 per unit. The company's annual fixed costs are $632,000. The sales manager predicts that next year's annual sales of the company's product will be 40,200 units at a price of $202 per unit. Variable costs are predicted to increase to $142 per unit, but fixed costs will remain at $632,000. What amount of income can the company expect to earn under these predicted changes? Prepare a contribution margin income statement for the next year. SUNN COMPANY Contribution Margin Income Statement Units $ per unit Sales 40.200 202 $ 8. 120 400 Variable cost 40, 200 142 5 708 400 Contribution margin 40 200 2.412,000 Fixed costs 632,000 Income $ 1.780 000