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: Prepare a comparative income statement in gross margin format with one column for each customer.

Present customer-specific costs as period expenses.