Mechem Corporation produces and sells a single product. In April, the company sold $2,000$ units. Its total sales were $$148,000,$ its total variable expenses were $$78,900,$ and its total fixed expenses were $$55,800.$ Required: a$.$ Construct the company's contribution format income statement for April. b$.$ Redo the company's contribution format income statement assuming that the company sells $1,900$ units