Barnes Company sells three products: A, B, and C. Budgeted sales were as follows: Product A Product B Product C Total Sales $140,000 $230,000 $100,000 $470,000 72.000 80.000 68.000 220.000 Variable expenses Contribution margin $ 68,000 $150,000 $32,000 $250,000 Fixed expenses 200.000 Net Income $50,000 Actual sales for the month by product are: A $130,000 B $100,000 C $240,000 Required: a) Prepare a contribution income statement for the month based on actual sales data. Assume variable expenses as a percentage of sales for each product remain the same as budgeted and total fixed expenses are the same as budgeted. Present the income statement in the format shown in the images above. b) Comment on the difference between budget and actual. What happened