ABC Corporation, a merchandising company, reported the following results for September:

Sales: 12,500 units

Sales priceL $899 per unit

cost of good sold (all variable): $225 per unit

variable selling expense: $78 pe runit

total fixed selling expense: $230,000

variable admin expense: $23 per unit

total fixed admin expense: $455,000

Required:

a. Prepare a traditional format income statement for September.

b. Prepare a contribution format income statement for September.