Gomes Inc. prepared the following income statement for the second quarter in $2023.$

Gomes's annual fixed manufacturing expenses, incurred uniformly each quarter, amount to $$800,000$; it also pays a sales commission

of $$2$ per unit to its sales personnel.

Required:

Prepare a contribution margin income statement for the second quarter in $2023.($Round "Per$-$unit dollars" to $2$ decimal places and

"Percentages of sales" to $1$ decimal place.$)$Gomes Inc. prepared the following income statement for the second quarter in $2023.$

Sales revenue $(20,000$ units$)$ $ $1,000,000$

Less: Costs of goods sold $600,000$

Gross margin $400,000$

Less: Selling & administrative expenses $235,000$

Net income $ $165,000$

Gomes$$s annual fixed manufacturing expenses, incurred uniformly each quarter, amount to $$800,000$; it also pays a sales commission of $$2$ per unit to its sales personnel.

Required:

Prepare a contribution margin income statement for the second quarter in $2023.($Round "Per$-$unit dollars" to $2$ decimal places and "Percentages of sales" to $1$ decimal place.$)$