- Contribution Margin Income Statement, Service Company. Last month Supreme Sushi had total sales of $200,000. Food preparation and service costs totaled $90,000 (20 percent fixed, 80 percent variable). Selling and administrative costs totaled $30,000 (70 percent fixed, 30 percent variable). Required: a. Prepare a traditional income statement for Supreme Sushi. b. Prepare a contribution margin income statement for Supreme Sushi