Fletcher Corporation prepared the following income statement for the fourth quarter in 2018. Sales revenue (30,200 units) Less: Costs of goods sold $931,000 587.100 Gross margin Less: Selling & administrative expenses 343,900 184,800 Net income $159.100 Fletcher's annual fixed manufacturing expenses, incurred uniformly each quarter, amount to $834,900, it also pays a sales commission of $3 per unit to its sales personnel. Required: Prepare a contribution margin income statement for the fourth quarter in 2018. (Round "Per-unit dollars to 2 decimal places and "Percentages of sales" to 1 decimal place.) FLETCHER CORPORATION Contribution Margin Income Statement For the Fourth Quarter in 2018 Total Per Unit Percentage of Sales Less: Variable costs Less: Fixed costs