\begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Marwick's Pianos, Incorporated } \\ \multicolumn{1}{|c|}{ Contribution Format Income Statement } \\ \hline \multicolumn{1}{|c|}{ For the Month of August } & \\ \hline Sales & Total & Per Piano \\ \hline Variable expenses: & 174,000 & $ \\ \hline Clerical & & \\ \hline Sales salaries and commissions & & \\ \hline Delivery of pianos & & \\ \hline Clerical & & \\ \hline Cost of goods sold & & \\ \hline & & \\ \hline Total variable expenses & & \\ \hline Contribution margin & & \\ \hline Fixed expenses: & & \\ \hline Advertising & & \\ \hline Sales salaries and commissions & & \\ \hline Utilities & & \\ \hline Depreciation of sales facilities & & \\ \hline Executive salaries & & \\ \hline Insurance & & \\ \hline Clerical & & \\ \hline Depreciation of office equipment & & \\ \hline & & \\ \hline & & \\ \hline Total fixed expenses & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Marwick's Pianos, Incorporated } \\ \multicolumn{1}{|c|}{ Contribution Format Income Statement } \\ \hline \multicolumn{1}{|c|}{ For the Month of August } & \\ \hline Sales & Total & Per Piano \\ \hline Variable expenses: & 174,000 & $ \\ \hline Clerical & & \\ \hline Sales salaries and commissions & & \\ \hline Delivery of pianos & & \\ \hline Clerical & & \\ \hline Cost of goods sold & & \\ \hline & & \\ \hline Total variable expenses & & \\ \hline Contribution margin & & \\ \hline Fixed expenses: & & \\ \hline Advertising & & \\ \hline Sales salaries and commissions & & \\ \hline Utilities & & \\ \hline Depreciation of sales facilities & & \\ \hline Executive salaries & & \\ \hline Insurance & & \\ \hline Clerical & & \\ \hline Depreciation of office equipment & & \\ \hline & & \\ \hline & & \\ \hline Total fixed expenses & & \\ \hline & & \\ \hline \end{tabular}