JK Builders Inc. Contribution Margin Income Statement For the Month Ended July 31, 2013 Cement A (8,000u) Cement B (12,000u) TOTAL (20,000u) Unit Amount Percent Unit Amount Percent Amount Percent Sales 125 1,000,000 100% 110 1,320,000 100% 2,320,000 100% Variable 65 520,000 52% 45 540,000 40.91% 1,060,000 45.69% Expenses Contribution 60 480,000 48% 65 780,000 59.09% 1,260,000 54.31% Margin Fixed Cost 845,000 Net Income 415,000