Answer:
This question has two requirements answer of each requirment is given separately below.
Complete schedule of the company's total and unit costs
Variable cost per unit = (180,000/30,000) = $ 6 -A
Fixed rate per unit = (300,000/45,000 (assume)) = $ 6.67 -B
Total Fixed per unit = A+ B = $ 12.67
Total cost = 45,000 *12.67 = $ 570,000
Contribution format income statement for the year
Sales $ 720,000
Variable cost $ 270,000
Contribution margin $ 420,000
Fixed cost $ 300,000
Net operating income $ 120,000