Colen Corporation produces and sells a single product. In October, the company sold 2,000 units. Its total sales were $160,000, its total variable expenses were $78,600, and its total fixed expenses were $55,500.

Required:
a.	Construct the company's contribution format income statement for October. (Do not round intermediate calculations. Omit the "$" sign in your response.)

Net operating income

$

b.	Redo the company's contribution format income statement assuming that the company sells 1,900 units.(Do not round intermediate calculations. Omit the "$" sign in your response.)

Net operating income

$