Fletcher Corporation prepared the following income statement for the fourth quarter in 2020. Sales revenue (30,400 units) Less: Costs of goods sold Gross margin Less: Selling & administrative expenses Net income $932,000 587,600 344,400 185,000 $159,400 Fletcher's annual fixed manufacturing expenses, incurred uniformly each quarter, amount to $835,400; 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.) FLETCHER CORPORATION Contribution Margin Income Statement For the Fourth Quarter in 2020 Total Per Unit % "Percentages of sales" to 1 decimal place.) FLETCHER CORPORATION Contribution Margin Income Statement For the Fourth Quarter in 2020 Total Per Unit % % Less: Variable costs % % Less: Fixed costs