Robert's Quilt shoppe sells homemade quilts . Robert buys the quilts from local artisants for $250 each , and his shop sells them for $350 each . Robert also pays a sales commission of 5% of sales revenue to his sales staff . Robert leases his country style shoppe for $1,000 per month and pays $1,200 per month in payroll costs in addition to the sales commissions . Robert sold 80 quilts in February . Prepare Robert's contribution margin income statement for the month