Sherri's Tan-O-Rama is a local tanning salon. The following information reflects its number of appointments and total costs for the first half of the year:

Month	Number of Appointments		Total Cost
January	500	$	6,800
February	300		5,000
March	275		5,450
April	475		6,050
May	200		5,600
June	250		5,000

Using the high-low method, calculate the total fixed cost per month and the variable cost per tanning appointment. (Round your "Variable Cost per Unit" answer to 2 decimal places and "Fixed Cost" answer to the nearest dollar amount.)

Handys Hats makes the worlds best hats. Information for the last eight months follows:

Month	Number of Hats Produced	Total Cost
January	6,750	11,300
February	5,540	10,200
March	6,250	10,900
April	3,500	7,100
May	8,500	12,100
June	3,950	8,200
July	3,900	8,100
August	4,690	9,350

Suppose that Handys expects to sell 5,300 hats during the month of September and that each hat sells for $2.75.

Handy performed a least-squares regression and obtained the following results:

	Coefficients
Intercept	4,321.12
X Variable 1	0.99

Prepare Handys contribution margin income statement for the month of September. (Round your answers to 2 decimal places.)