### Unit contribution margin-contribution margin

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Suppose a firm provides you with the following information for the most recent period of operations: (a) Sales = 500 units; (b) Revenues= \$15,000; (c) Variable manufacturing costs= \$5,000; (d) Variable selling and administrative costs= \$1,000; (e) Fixed manufacturing costs= \$6,000, and; (f) Fixed selling and administrative costs= \$2,000.

Calculate both the unit contribution margin and contribution margin, and prepare a contribution margin statement.

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