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Mechem Corporation produces and sells a single product. In April, the company sold 2,000 units. Its total sales were $159,000, its total variable expenses were $80,500, and its total fixed expenses were $57,400. Required: a. Construct the company's contribution format income statement for April. (Do not round Intermediate calculations.) Sales Variable expenses Contribution margin Fixed expenses Net operating income $ 159,000 80,500 78,500 57,400 $ 21,100 b. Redo the company's contribution format income statement assuming that the company sells 1,900 units. (Do not round Intermediate calculations.) Sales Variable expenses Contribution margin Fixed expenses Net operating income 0 $ 0