Please solve part a and b

Mechem Corporation produces and sells a single product in April, the company sold 2,500 units Its total sales were $149,000, its total variable expenses were $79,500, and its total fixed expenses were $56.400 Required: a Construct the company's contribution format income statement for April (Do not round intermediate calculations.) b. Redo the company's contribution format income statement assuming that the company sells 2,400 units. (Do not round intermediate calculations.)