I don't understand why ky contribution margin is wrong

19 Problem 1-21 Traditional and Contribution Format Income Statements (LO1-6) 10 points Marwick's Planos, Inc., purchases planos from a large manufacturer for an average cost of $1485 per unit and then sells them to retail customers for an average price of $2.900 each. The company's selling and administrative costs for a typical month are presented below: Cast Formula eBook print of sales 5939 per month $4,786 month, plus $60 per piano sold $662 per month $5,007 per month References Costs Selling Advertising sales salaries and commissions Delivery of plans to customers Utilities Depreciation of sales facilities Administrative Executive salaries Insurance Clerical Depreciation of office equipment $13.1 per oth 3693 per month $2,548 per month, plus 59 per piano sold SORT per month. During August. Marwick's Planos, Inc. sold and delivered 57 planos s on Required: 1. Prepare a traditional format income statement for August 2. Prepare a contribution format income statement for August. Show costs and revenues on both a total and a per through contribution margin For the Month of August Total $ 165,300 Per Piano $ 2,900 Sales Variable expenses: Sales salaries and commissions Delivery of pianos Clerical 9,918 3,420 2,223 174 60 39 15,561 $ 149,739 $ 273 2,627 Total variable expenses Contribution margin Fixed expenses Depreciation of sales facilities Insurance Depreciation of office equipment Utilities Executive salaries Advertising 5,007 693 947 662 13,410 939