For the year 2010, the income statement of MURCIA Inc. is as follows: INCOME STATEMENT Merchandise COGS Packaging COGS Other expenses Depreciation Provisions Net income Total (in K) 19,650 Merchandise Sales 1,190 37,200 11,660 700 100 3,900 37 200 Total 37 200 The reclassification of "other expenses" and "depreciation" into fixed and variable costs can be as follows: (in K) Other expenses Depreciation Provisions Prepare . Total Fixed costs Variable costs On purchases On Sales 11,660 4,600 1,750 5,310 700 700 100 12,460 100 5,400 1,750 5,310 Build the contribution income statement