T2 Manufacturing Ltd. manufactures electrical parts. Data for two of the company's customers is as follows: Revenues at list price Units sold Unit list price Cost of goods per unit Sales discounts Customer-specific costs Order-taking Product-handling Delivery Customer 1 Customer 2 $592,500 $102,000 75,000 10,000 $7.90 $10.20 $5.10 $6.25 $11,850 $1,020 $13,600 $14,100 $9,400 $1,500 $1,350 $1,290 Required a. Prepare a comparative income statement in gross margin format with one column for each customer; present customer-specific costs as period expenses.