ABC Manufacturing Ltd. manufacture electrical parts. Data for two of the company's customers is as follows:

	Customer A	Customer B
Revenue at list price	$592,500	$102,000
Units Sold	75,000	10,000
Unit list price	$7.90	$10.20
Cost of goods per unit	$5.10	$6.25
Sales discounts	$11,850	$1,020
Customer - specific costs
Order-taking	$13,600	$1,500
Product-handling	$14,100	$1,350
Delivery	$9,400	$1,290

Require

a) Prepare a comparative income statement in gross margin format with one column for each customer; present customer-specific costs as period expenses.