Prepare a contribution format and a regular income statement using the following information:

Depreciation expense	$ 22,000 per year
Administrative salaries	$ 102,000 per year
Shipping costs	$ 5,000 plus $3.50 per unit sold
Cost of goods sold	$95 per unit
Sales commissions	8% of sales
Sales price per unit	$140
Units of activity (sold)	36,000