Man Manufacturing Ltd. manufactures small engine parts. Data for two of the company's customers is as follows:

Customer 1 Customer 2

Revenues at list price $620,000 $94,000

Units sold 80,000 10,000

Unit list price $7.75 $9.40

Cost of goods per unit $4.90 $5.17

Sales discounts $93,000 $4,700

Customer-specific costs

Order-taking $12,400 $470

Product-handling $14,000 $1,500

Delivery $9,200 $1,250

Required:

Prepare a comparative income statement with one column for each customer. Customer-specific costs should be listed as the last 3 items in the income statement.