McGillCorporationhasprovidedthefollowingforthreemonthsofincomestatements:

	July	August	September
Salesin Units	500	1000	800
Sales	250,000	500,000	400,000
Less: cost ofgoodssold	125,000	250,000	200,000
Grossmargin	125,000	250,000	200,000
Operatingexpenses:
Advertising	5,000	5,000	5,000
Salaries&Commissions	72,500	85,000	80,000
Depreciationexpense	10,000	10,000	10,000
Utilitiesexpense	12,000	17,000	15,000
Total operatingexpenses	99,500	117,000	110,000
NetIncome	25,500	133,000	90,000

Required:

Assumethecompanyplansto sell900unitsnextmonth,prepareacontributionmarginincomestatement.