Please highlight answers for A and B.

Marano Corporation produces and sells a single product. In October, the company sold 1, 600 units. Its total sates wore $162,000, its total variable expenses were $78, 800. and its total fixed expenses were $55, 700. Required: a. Construct the company's contribution format income statement for October. b. Redo the company's contribution format income statement assuming that the company sells 1, 500 units