Below are adjusted accounts for Sushi World expenses for the month ending on January $31,20xx.$

Further analysis of costs reveals the following:

One$-$third of salaries and wages expense is fixed.

$40\%$ of supplies expense is variable.

$30\%$ of utility expense is fixed.

In addition, the company has the following revenues:

$\backslash$table$[[$Beverage Revenue,$$,2,200],[$Food Revenue,$$,6,900]]$

Required:

Prepare the contribution margin income statement for the company. Ignore taxes.

$\backslash$table$[[$Cost$,$Amount,Fired Portion,Variable Portion$],[$Cost of Beverage Sold,$1,500,,],[$Cost of Food Sold,$$,1,950,],[$Depreciation Expense,$167,,],[$Insurance Expense,$500,,],[$Interest Expense,$35,,],[$Rent Expense,$500,,],[$Salaries and Wages Expense,$3\mathrm{.}600,,],[$Supplies Expense,$300,,],[$Utilities Expense,$200,,],[,,,]]$

Sushi World