Europa Publications, Incorporated, specializes in reference books that keep abreast of the rapidly changing political and economic issues in Europe. The results of the companys operations during the prior year are given in the following table. All units produced during the year were sold. (Ignore income taxes.)

Sales revenue	$ 1,200,000
Manufacturing costs:
Fixed	283,000
Variable	616,000
Selling costs:
Fixed	24,000
Variable	54,000
Administrative costs:
Fixed	64,000
Variable	19,000

Required:

1-a. Prepare a traditional income statement for the company. fill in the blanks in the first column

1-b. Prepare a contribution income statement for the company. fill in the blanks in the first and second column