Fletcher Corporation prepared the following income statement for the fourth quarter in 2020 . Fletcher's annual fixed manufacturing expenses, incurred uniformly each quarter, amount to $844,400; it also pays a sales commission of $1 per unit to its sales personnel. Required: Prepare a contribution margin income statement for the fourth quarter in 2020. (Round "Per-unit dollars" to 2 decimal places and "Percentages of sales" to 1 decimal place.)