Handy's Hats makes the world's best hats. Information for the last eight months follows: Number of Hats Total Month Produced Cost January 3,400 5,000 February 6,550 9,000 March 7,900 10,095 April 2,600 4,000 May 6,690 9,050 June 6,900 9,400 July 3,100 4,800 August 3,550 5,350 Suppose that Handy's expects to sell 5,900 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 1,063.02 1.18 Prepare Handy's contribution margin income statement for the month of September. (Round your answers to 2 decimal places.) HANDY'S HATS Contribution Margin Income Statement Month of September Contribution Margin Net Operating Income