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

Sales revenue (30,400 units)	$	932,000
Less: Costs of goods sold		587,600
Gross margin		344,400
Less: Selling & administrative expenses		185,000
Net income	$	159,400

Fletchers 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 2018. (Round "Per-unit dollars" to 2 decimal places and "Percentages of sales" to 1 decimal place.)