Jean's fiftness Club provides monthly memberships as well as personal training sessions.

The personal trainers earns 50% of the revenues for all personal training. The fitness Club also sells nutrition products.

Jean's general ledger accounts indicate the following for the year. The front desk wages expenses remains the same throughout the year.

Account	Amount	Account	Amount
Membership revenue	$140,000	Personal traner wages expenses	?
Personal training revenue	$75,000	Space rental expense	$11,000
Product sales	$65,000	Straight line depreciation expense	$6,000
COGS	$35,000	Rental insurance expense	$3,000
Front desk staff wages expense	$12,000

prepare a contribution margin income statement for the month and calculate the contribution margin ratio .(%)