Handy's Hats makes the world's best hats. Information for the last eight months follows: Number of Hats Total Month Produced Cost January 7,900 12,425 February 7,400 12,000 March 6,300 11,150 April 5,400 8,300 May 4,650 7,600 June 2,200 5,300 July 2,600 5,500 August 4,650 7,750 Suppose that Handy's expects to sell 5,800 hats during the month of September and that each hat sells for $2.75. Handy performed a least-squares regression and obtained the following results: Intercept X Variable 1 Coefficients 1,905.16 1.33 Prepare Handy's contribution margin income statement for the month of Septembe HANDY'S HATS Contribution Margin Income Statement Month of September Contribution Margin Net Operating Income 13