Cullumber provides environmentally friendly lawn services for homeowners. Its operating costs are as follows. Depreciation $1,400 per month

Advertising $300 per month

Insurance $3,130 per month

Weed and feed materials $14 per lawn

Direct labor $12 per lawn

Fuel $2 per lawn

Cullumber charges $70 per treatment for the average single-family lawn. For the Month ended July 31, 2922, the company had total Sales of $8,400

Prepare a CVP income statement for the month ended July 31, 2022