Burton Corporation has provided the following for three months of income statements: January February March Sales in Units 3,000 3,500 4,000 Sales 300,000 350,000 400,000 Less: cost of goods sold 120,000 140,000 160,000 Gross margin 180,000 210,000 240,000 Operating expenses: Advertising 10,000 10,000 10,000 Salaries & Commissions 90,000 95,000 100,000 Depreciation expense 25,000 25,000 25,000 Utilities expense 7,000 19,500 22,000 Total operating expenses 142,000 149,500 157,000 Net Income 38,000 60,500 83,000 Assume the company plans to sell 3,200 units next month, prepare a contribution margin income statement