Number of units sold 13,000 Selling price per unit $ 15 Variable selling expense per unit $ 1 Variable administrative expense per unit $ 1 Total fixed selling expense $ 21,000 Total fixed administrative expense $ 15,000 Beginning merchandise inventory $ 12,000 Ending merchandise inventory $ 25,000 Merchandise purchases $ 89,000 Required: Prepare a traditional income statement. Prepare a contribution format income statement.