Mechem Corporation produces and sells a single product. In April, the company sold $2,100$

units. Its total sales were $$205,800,$ its total variable expenses were $$107,100,$ and its total

fixed expenses were $$82,400.$

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 $2,200$ units.