Harry's Electronics manufactures electronic parts. Data for two of the company's customers is as follows:

Customer 1 Customer 2

Revenues at list price

$220,000

$220,000

Units sold

40,000

50,000

Unit list price

$5.50

$4.40

Cost of goods per unit

$2.90

$2.90

Sales discounts

20,000

30,000

Customer-specific costs

Order-taking

$1,800

$2,250

Product-handling

$14,000

$17,500

Delivery

$4,200

$5,250

Required:

make comparative income statement in gross margin format with one column for each customer. Present customer-specific costs as period expenses.