Assume that you are part of the accounting team for Kolbe Manufacturing. The company currently expects to sell 842 units for total revenue of $21,450 each month. Kolbe Manufacturing estimates direct materials costs of $3,150, direct labor costs of $4,200, variable overhead costs of $2,100, and variable selling and administrative costs of $1,050. Fixed costs of $9,750 are also expected, which includes fixed overhead and selling and administrative costs. Using this information, complete the contribution margin income statement shown below. Kolbe Manufacturing Contribution Margin Income Statement Sales Less: Variable costs Contribution margin Less: Fixed costs Operating income