Handy's Hats makes the world's best hats. Information for the last eight months follows: Month January February March April May June July August Number of Hats Produced 3,480 6,550 7,9ee 2,600 6,699 6.9ee 3,100 3,550 Total Cost 5.ee 9.ee 10, e9s 4,000 9, ese 9,400 4.800 5,350 Suppose that Handy's expects to sell 5,900 hats during the month of September and that each hat sells for $275. Handy performed a least-squares regression and obtained the following results: Intercept X Variable 1 Coefficients 1,663.02 1.18 Prepare Handy's contribution margin income statement for the month of September. HANDY'S HATS Contribution Margin Income Statement Month of September Contribution Margin Net Operating Income