Marwick?s Pianos, Inc., purchases pianos from a large manufacturer and sells them at the retail level. The pianos cost, on the average, $1,499 each from the manufacturer. Marwick?s Pianos, Inc., sells the pianos to its customers at an average price of $2,200 each. The selling and administrative costs that the company incurs in a typical month are presented below:

Costs	Cost Formula
Selling:
Advertising	$949 per month
Sales salaries and commissions	$4,777 per month, plus 3% of sales
Delivery of pianos to customers	$60 per piano sold
Utilities	$660 per month
Depreciation of sales facilities	$4,953 per month
Administrative:
Executive salaries	$13,596 per month
Insurance	$714 per month
Clerical	$2,495 per month, plus $37 per piano sold
Depreciation of office equipment	$947 per month

Prepare an income statement for Marwick?s Pianos, Inc., for August, this time using the contribution format, with costs organized by behavior. Show costs and revenues on both a total and a per unit basis down through contribution margin.