Marano Corporation produces and sells a single product. In October, the company sold 2,500 units. Its total sales were $149,000, its total variable expenses were $79,500, and its total fixed expenses were $56,400.

Required:
a.	Construct the company's contribution format income statement for October. (Do not round intermediate calculations.)
	Net operating income=

b.	Redo the company's contribution format income statement assuming that the company sells 2,400 units.(Do not round intermediate calculations.)
	Net operating income=