Sunland Profiles provides testing services to school districts that wish to assess students reading and mathematical abilities. Last year Sunland evaluated 39,000 math tests and 13,000 reading tests. An income statement for last year follows.

		Math Testing				Reading Testing
		Total		Per Unit		Total		Per Unit		Total Company
Sales revenue		$780,000		$20		$468,000		$36		$1,248,000
Variable expenses		546,000		14		234,000		18		780,000
Contribution margin		$234,000		$6		$234,000		$18		468,000
Fixed expenses										234,000
Operating income										$234,000

In an effort to raise the demand for reading tests, managers are planning to lower the price from $36 per test to $20 per test, the current price of the math test. They believe that doing so will increase the demand for reading tests to 39,000. Prepare a contribution format income statement reflecting Sunlands new pricing and demand structure.