Restate the following income statement for a retailer in contribution format. Sales revenue ($100 per unit) $ 98,000 Less cost of goods sold ($58 per unit) 56,840 Gross margin 41,160 Less operating costs: Commissions expense ($5 per unit) $ 4,900 Salaries expense 7,900 Advertising expense 5,800 Shipping expense ($3 per unit) 2,940 21,540 Operating income $ 19,620

                        Contribution Margin Statement

Sales revenue ($100 x 980)                               $98,000

Less Variable costs:

cost of goods sold ($58 x 980)         $56,840

Commissions expense ($5 x 980)    $4,900

Shipping expense ($3 x 980)            $2,940

                                                                             $64,680

Gross margin                                                       $33,320

Less Fixed costs:

Salaries expense                                $7,900

Advertising expense                          $5,800

                                                                             $13,700

Net Profit                                                             $19,620

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.