Assume that you are part of the accounting team for Koller Products. The company currently expects to sell 964 units for total revenue of $21,100 each month. Koller Products 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 $6,600 are also expected, which includes fixed overhead and selling and administrative costs. Using this information, complete the contribution margin income statement shown below

sales:

Less variable costs

contribution margin

less fixed costs

operating income