You have just written a book titled "Recruitment and Retention in Challenging Times". You plan to sell 3,000 books in the coming year at $45.00 per book. Unit variable costs are $15.50 (includes direct materials, direct labour, variable overhead, and variable selling and administrative expenses). Total fixed costs are $20,000. Required: 1. Calculate the number of books that you must sell to earn an operating profit of $10,000. 2. Prepare a contribution margin income statement in proper format based on the number of units calculated.