Gorgeous Gorillas is a specialty pet gift shop selling exotic pet$-$related items online. The shop has no physical location. Results for last year are shown next:

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For internal planning and decision$-$making purposes, the owner of Gorgeous Gorillas would like to translate the company's income statement into the contribution margin format. Since Gorgeous Gorillas is online only, all of its cost of goods sold is variable. A large portion of the selling and marketing expenses consists of freight$-$out charges $($ $$19,600),$ which were also variable. Only $20\%$ of the remaining selling and marketing expenses and $25\%$ of the website expenses were variable. Of the other operating expenses, $90\%$ were fixed. Based on this information, prepare Gorgeous Gorillas' contribution margin income statement for last year.

Gorgeous Gorillas

Contribution Margin Income Statement

For the Year Ended December $31$

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Data table

$\backslash$table$[[,$A$,$B$,,$C$],[1,$Gorgeous Gorillas$],[2,$Traditional Income Statement $($Absorption Costing$)],[3,$For the Year Ended December $31],[4,$Sales revenue,,$$,987,000],[5,$Less: Cost of goods sold,,,$669,000],[6,$Gross profit,,$ $$,318,000],[7,$Less operating expenses:,,,$],[8,$Selling and marketing expenses,$62,500,,],[9,$Website maintenance expenses,$57,000,,],[10,$Other operating expenses,$17,400,,136,900],[11,$Operating income,,$$,181,100]]$