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

Selling price $ $124$

Units in beginning inventory $0$

Units produced $8,940$

Units sold $8,480$

Units in ending inventory $460$

Variable costs per unit:

Direct materials $ $34$

Direct labor $ $38\mathrm{.}00$

Variable manufacturing overhead $ $4\mathrm{.}00$

Variable selling and administrative expense $ $11\mathrm{.}00$

Fixed costs:

Fixed manufacturing overhead $ $169,860$

Fixed selling and administrative expense $ $109,600$

Required:

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