Restate the following income statement for a retailer in contribution format.

$\backslash$table$[[$Sales revenue $($ $$100$ per unit$),,,$$$,70,000],[$Less cost of goods sold $($ $$58$ per unit$),,,,40,600],[$Gross margin,,,,$29,400],[$Less operating costs:,,,,$],[$Commissions expense $($ $$6$ per unit$),$$$,4,200,,],[$Salaries expense,,$7,900,,],[$Advertising expense,,$5,900,,],[$Shipping expense $($$$1$ per unit$),,700,,18,700],[$Operating income,,,$$,10,700]]$