Mechem Corporation produces and sells a single product. In April, the company sold 1,900 units. Its total sales were $152,000, its total variable expenses were $79,800, and its total fixed expenses were $56,700.

Required:

a. Construct the company's contribution format income statement for April. (Do not round intermediate calculations.)

b. Redo the company's contribution format income statement assuming that the company sells 1,800 units. (Do not round intermediate calculations.)