During the month of July, Palmer Inc. had the following information: Units sold: 2,100 units Total sales: S205,800 Total variable expenses: $107,100 Total fixed expenses: $82,400. Required: a. Construct the company's contribution format income statement for July. b. Prepare the company's contribution format income statement assuming that the company sells 2,200 units in August. c. Calculate the break-even point in units d. Calculate the units needed to sell to earn profit of $36,000