The following is Starfish Corporation's contribution format income statement for December 2023: Sales $1,000,000 Less: Variable expenses 300,000 Contribution margin 800,000 Less: Fixed expenses 400,000 Before-tax profits $400,000 The company had no beginning or ending inventories. The company produced and sold 10,000 units in December 2023. Required: 1. Assuming no change in either the cost structure or the average selling price, prepare a contribution format income statement for January, 2024 assuming