Gorillas is a specialty pet gift shop selling expic pet-related items online. The shop has no physical location. Results for last year are shown next: Click the loon to view the results.) For internal planning and decision-making purposes, the owner of Gorgeous Gorillas would lke to translate the company's income statement into the contribution margin format. Since Gorgeous Gorilas is online only, all of its cost of goods sold is variable. A large partion of the selling and marketing expenses consists of freight-out charges ($19,000), which were also variable Only 20% of the re aring sel ng and marketing expenses and 25% of te web e e penses were va abl. Of the t er open ing expenses, 9 % a ere ted. Based on his ni ma n, prepare Gorgeous Gorillas' contribution margin income statement for last year Variable website maintenance expenses Variable selling and marketing expenses Other variable operating expenses Cost of goods sold 17,800 672,000 Contibution margin Less: Fixed expenses Other fixed operating eoxpenses Fixed website maintenance expenses Operating income