$1.$ XYZ Corporation, a merchandising company, reported sales of $7,400$ units for May at a selling price of $$677$ per unit. The cost of goods sold $($all variable$)$ was $$441$ per unit and the variable selling expense was $$54$ per unit. The total fixed selling expense was $$155,600.$ The variable administrative expense was $$24$ per unit and the total fixed administrative expense was $$370,400.$

a$.$ Prepare a contribution format income statement for May.

b$.$ Prepare a traditional format income statement for May.