Fletcher Corporation prepared the following income statement for the fourth quarter in 2020. Sales revenue (32,600 units) Less: Costs of goods sold Gross margin Less: Selling & administrative expenses Net income $943,000 593, 100 349,900 187,200 $ 162,700 Fletcher's annual fixed manufacturing expenses, incurred uniformly each quarter, amount to $840,900; 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 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 Less: Variable costs