Colen Corporation produces and sells a single product. In October, the company sold 2,000 units. Its total sales were $145,000, its total variable expenses were $79,100, and its total fixed expenses were $56,000.

Required:

a.

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

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.)