Simo Corporation prepared the following income statement for the fourth quarter of 2022. Sales revenue (30 000 units) $930000 Less: cost of goods sold 586600 Gross margin 343400 Less selling and administrative expenses 184600 Operating income $158800 Simo's annual fixed manufacturing expenses, incurred uniformly each quarter, amount to $834400. It also pays a sales commission of $2 per unit to its sales personnel. REQUIRED: Prepare a contribution margin income statement for the fourth quarter 2022