letcher Corporation prepared the following income statement for the fourth quarter in 2020.

Sales revenue (33,200 units)$946,000Less: Costs of goods sold594,600Gross margin351,400Less: Selling & administrative expenses187,800Net income$163,600

Fletcher's annual fixed manufacturing expenses, incurred uniformly each quarter, amount to $842,400; it also pays a sales commission of $3 per unit to its sales personnel.

Required:

Prepare a contribution margin income statement for the fourth quarter in 2020.(Round "Per-unit dollars" to 2 decimal places and "Percentages of sales" to 1 decimal place.)