Nelter Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$ 121
Units in beginning inventory	400
Units produced	5,600
Units sold	5,800
Units in ending inventory	200
Variable costs per unit:
Direct materials	$ 33
Direct labor	$ 49
Variable manufacturing overhead	$ 1
Variable selling and administrative expense	$ 4
Fixed costs:
Fixed manufacturing overhead	$ 140,000
Fixed selling and administrative expense	$ 52,200

The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.

Required: Prepare a contribution format income statement for the month using variable costing.