ABC Inc manufactures portable power stations. Each power station's selling price is $1,200. Prepare a Contribution Margin Income Statement from the following data for the month of October: Sales: 400 power stations manufactured and sold . Fixed manufacturing overhead: $110,000 Sales commission: $15 per unit sold Administrative Salaries: $70,000 Marketing and Sales Salaries: $50,000 Variable manufacturing costs: $475 per power station