Marwicks Pianos, Inc., purchases pianos from a large manufacturer and sells them at the retail level. The pianos cost, on the average, $1,500 each from the manufacturer. Marwicks Pianos, Inc., sells the pianos to its customers at an average price of $3,400 each. The selling and administrative costs that the company incurs in a typical month are presented below:

Selling:
Advertising	$	954 per month
Sales salaries and commissions	$	4,819 per month, plus 5% of sales
Delivery of pianos to customers	$	63 per piano sold
Utilities	$	636 per month
Depreciation of sales facilities	$	5,032 per month
Administrative:
Executive salaries	$	13,531 per month
Insurance	$	704 per month
Clerical	$	2,516 per month, plus $38 per piano sold
Depreciation of office equipment	$	932 per month

During August, Marwicks Pianos, Inc., sold and delivered 58 pianos.

Required:

Prepare an income statement for Marwicks 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. (A "Net operating loss" should be entered as a negative number.)