Please just check this answer, especially the second income statement.

Marlin Motors sells a single product with a selling price of $450 with variable costs per unit of $180. The company's monthly fixed expenses are $45,900. C. Prepare a contribution margin income statement for the month of November when they will sell 130 units. Use a minus sign for a net loss if present. Income Statement Sales 58,500 Variable Costs 23,400 Contribution Margin 35,100 Fixed Costs 45,900 Gross Loss -10,800 D. How many units will Marlin need to sell in order to realize a target profit of $54,000? New break-even units 370 units E. What dollar sales will Marlin need to generate in order to realize a target profit of $54,000? New break-even dollars $ 166,500 F. Construct a contribution margin income statement for the month of February that reflects $238,500 in sales revenue for Marlin Motors. Income Statement Sales 238,500 Variable Costs 95,400 Contribution Margin 143,100 Fixed Costs 45,900 Gross Profit 97,200