Donmoyer Sales Corporation, a merchandising company, reported total sales of $2,230,200 for May. The cost of goods sold (all variable) was $1,518,300, the total variable selling expense was $214,200, the total fixed selling expense was $86,700, the total variable administrative expense was $119,700, and the total fixed administrative expense was $138,400. Required: a. Prepare a contribution format income statement for May. b. Prepare a traditional format income statement for May.