Decаdent Desserts Industries incurs the fоllоwing cоsts during the current yeаr: Depreciаtion of machinery $7,000 Direct labor 16,000 Direct materials 8,500 Executive salaries 10,000 Insurance 2,000 Rent on building 12,000 Sales commissions 10,000 Vehicle lease cost 5,000 Sales for the year were $100,000 and Decadent Desserts Industries determined that only the direct production costs (prime costs) and sales commissions are to be classified as variable costs; all other costs are classified as fixed costs. Decadent Desserts Industries sold 1,000 units.DO NOT round any numbers. (a) Calculate the total contribution margin. $[CM] (b) Calculate the contribution margin per unit. $[CMun] (c) Calculate the contribution margin ratio. [ratio]