Sprinkles Inc. has provided the following information relating to the most recent month, August $31,2023,$ for their main product, cupcakes. The company sold $10,000$ cupcakes.

$\backslash$table$[[$Sales$,40,000],[$Fixed Costs,$13,000],[$Variable Costs,$22,000]]$

a$.$ Create a contribution margin income statement when sales decrease by $5\%.$

$\backslash$table$[[$Sales$,$$$38,000$