Marano Corporation produces and sells a single product. In October, the company sold 2,000 units. Its total sales were $148,000, its total variable expenses were $78,900, and its total fixed expenses were $55,800.

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 1,900 units.(Do not round intermediate calculations.)
	Net Operating Income: