Colen Corporation produces and sells a single product. In January, the company sold 1,700 units. Its total sales were $153,000, its total variable expenses were $79,900, and its total fixed expenses were $56,800.

Required:

a. Construct the company's contribution format income statement for January in good form.

b. Redo the company's contribution format income statement assuming that the company sells 1,600 units.