Oriole provides environmentally friendly lawn services for homeowners. Its operating costs are as follows.

Depreciation (straight-line) $1,500 per month Advertising $100 per month nsurance $4,035 per month Weed and feed materials $17 per lawn Direct labor $3 per lawn Fuel $1 per lawn

Oriole charges $70 per treatment for the average single-family lawn. For the month ended July 31, 2022, the company had total sales of $9,100.

Prepare a CVP income statement for the month ended July 31, 2022.