Variable cost, fixed cost, contribution margin income statement chillmax company plans to sell 3,500 pairs of casual shoes at $60 each in the coming year. product costs include: direct materials per pair $ 12 direct labor per pair 4 variable factory overhead per pair 2 total fixed factory overhead 30,000 variable selling expense is a commission of $3 per pair; fixed selling and administrative expense totals $48,000. required: 1. calculate the total variable cost per unit. $ 2. calculate the total fixed expense for the year. $ 3. prepare a contribution margin income statement for chillmax company for the coming year. enter all amounts as a positive number.