J Oriole, Ltd. is a local coat retailer. The store's accountant prepared the following income statement for the month ended January 31: $ 779,000 498,560 280,440 Sales revenue Cost of goods sold Gross margin Operating expenses Selling expense Administrative expense Net operating income $ 24,720 51,100 75,820 $ 204,620 Oriole sells its coats for $250.00 each. Selling expenses consist of fixed costs plus a commission of $6.50 per coat. Administrative expenses consist of fixed costs plus a variable component equal to 5% of sales. Prepare a contribution format income statement for January. (Round per unit cost to 2 decimal places, e.g. 52.75 and all other answers to O decimal places, e.g. 5,275.) Per Unit $ $ .. $ $ . .. $