Fletcher Corporation prepared the following income statement for the fourth quarter in 2018.

Sales revenue (30,000 units)$930,000Less: Costs of goods sold586,600Gross margin343,400Less: Selling & administrative expenses184,600Net income$158,800

Fletcher's annual fixed manufacturing expenses, incurred uniformly each quarter, amount to $834,400; it also pays a sales commission of $2 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.)