contribution format income statement.

	Amount
Number of units sold	14,000
Selling price per unit	$ 17
Variable selling expense per unit	$ 1
Variable administrative expense per unit	$ 3
Total fixed selling expense	$ 18,000
Total fixed administrative expense	$ 16,000
Beginning merchandise inventory	$ 10,000
Ending merchandise inventory	$ 22,000
Merchandise purchases	$ 89,000