Mechem Corporation produces and sells a single product. In April, the company sold $2,000$ units. Its total sales were $$160,000,$ its total variable expenses were $$80,600,$ and its total fixed expenses were $$57,500.$

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.