2022 Winter
Sales	100,000	units		$2,750,000
Cost of Goods Sold:
Direct materials		$600,000
Direct Labor (variable)	$165,000
Variable manufacturing overhead	$55,000
Fixed manufacturing overhead	$750,000	$1,570,000
Gross Profit			$1,180,000
Selling and Administrative expense
Variable selling and admin	$130,000
Fixed selling and admin	$300,000	$430,000
Operating Income			$750,000
Required:
(A) Restate the above income statement in the contribution margin format.