T2 Manufacturing Ltd. manufactures electrical parts. Data for two of the company's customers is as follows:

          

	Customer 1	Customer 2
Revenues at list price	$67,840	$132000
Units sold	85,000	12,000
Unit list price	$8.90	$11.20
Cost of goods per unit	$6.10	$6.25
Sales discounts	$41,850	$1,020
Customer-specific costs
Order-taking	$13,600	$1,500
Product-handling	$14,100	$1,350
Delivery	$9,400	$1,290

Required:

1. A comparative income statement in gross margin format with one column for each customer; present customer-specific costs as period expenses.