Marwicks Pianos, Incorporated, purchases pianos from a large manufacturer for an average cost of $1,513 per unit and then sells them to retail customers for an average price of $2,600 each. The companys selling and administrative costs for a typical month are presented below:

Costs	Cost Formula
Selling:
Advertising	$960 per month
Sales salaries and commissions	$4,799 per month, plus 5% of sales
Delivery of pianos to customers	$62 per piano sold
Utilities	$632 per month
Depreciation of sales facilities	$5,020 per month
Administrative:
Executive salaries	$13,554 per month
Insurance	$682 per month
Clerical	$2,510 per month, plus $37 per piano sold
Depreciation of office equipment	$894 per month

During August, Marwicks Pianos, Incorporated, sold and delivered 57 pianos.

Required: 2. Prepare a contribution format income statement for August. Show costs and revenues on both a total and a per unit basis down through contribution margin.

(I got some wrong can you help?)

down through contribution margin. (A "Net operating loss" should be entered as Marwick's Pianos, Incorporated Contribution Format Income Statement For the Month of August Total Per Piano 2,600 Sales $ 148,200 $ Variable expenses: 86,241 1,513 Cost of goods sold Sales salaries and commissions Delivery of pianos 7,412 X 130 3,534 62 Clerical 2,109 37 Total variable expenses 99,296 1,742 Contribution margin $ 48,906 $ 858 Fixed expenses: Advertising 960 Sales salaries and commissions 4,799 Utilities 632 Depreciation of sales facilities 5,020 Executive salaries 13,554 Insurance 682 Clerical 2,510 Depreciation of office equipment 894 Total fixed expenses 29,051 Net operating income $ 19,855