Sales (81,500 units). - 2,852,500

Variable Expenses. 998 375

Contribution Margin. 1,854,125

Fixed Expenses. 960,000

Net Operating Income - 894,125

Prepare a contribution margin income statement if the selling price decreases by 10%, the variable cost per unit decreases by 5%, and the total fixed expenses increase by $18,000. (Round to the nearest whole dollar)