Marstar Company provides the following information for $2019$:

Variable Manufacturing Costs per Unit Manufactured $$42$

Variable Advertising Costs per Unit Sold $$28$

Fixed Manufacturing Overhead Costs $$205,000$

Fixed Advertising Costs $$118,000$

Selling Price per Unit $$80$

Beginning Inventory $($Units$)0$

Production Volume $23,000$

Sales Volume $17,000$

Do not enter dollar signs or commas in the input boxes.

Round all answers to the nearest whole number.

a$)$ Prepare a contribution margin statement for the year using the variable costing method.