Caltec, Inc., produces and sells recordable CD and DVD packs. Revenue and cost information relating to the products follow: Common fixed expenses in the company total $97,000 annually. Last year the company produced and sold 44,000 CD packs and 17,500 DVD packs. Required: Prepare a contribution format income statement for the year segmented by product lines. (Input all amounts as positive values except losses which should be indicated by a minus sign.)