This is financial income statement(traditional) Please show all steps formula and calculation on how to convert this income statement into Contribution Income Statement( CVP analysis).

this is example. but i want to know the steps and calculation on how to make contribution income statement based on financial income statement. thank you!

Innovative Products, Inc. Income Statement For Year Ending December 31, 2012 $50,00,000 Sales Cost of Goods Sold Materials Labor Overhead 8,00,000 11,00,000 6,00,000 25,00,000 $25,00,000 Gross Margin Operating Expenses Selling Expenses Administrative Expenses Depreciation and Amortization Operating Income 9,00,000 6,00,000 5,00,000 2000000 $5,00,000 Other Income & Expenses Interest Revenue Interest Expense Extraordinary items 50000 -1,00,000 2,00,000 1,50,000 Income Before Tax Income Tax (at 35%) $6,50,000 $2,27,500 Net Income $4,22,500 mpanies, there is no cost of goods sold e cost of goods sold. For Bones for anong companie sentation of income statements caters to different needs. The different presentation luns blowing illustration 4000 sam sas Revenues Less: Variable cost manufacturing + non- manufacturing costs) tiet illustration is using intuitive numbers conat Contribution Income Statement Financial Accounting Income Statement 4000 Revenues (2300) Less: Costs of goods sold (1600) (variable manufacturing + fixed manufacturing) reel 1200 + 1100 1200 + 400 V ablo 1700 Gross margin Contribution margin 2 400 0700) Less Fixed cost (manufacturing (1000) Less: Non-manufacturing (variable + fixed) non-manufacturing costs) 400-600 1100 + 600 Operating income Foo 700 700 Operating income Innovative Products, Inc. Income Statement For Year Ending December 31, 2012 $50,00,000 Sales Cost of Goods Sold Materials Labor Overhead 8,00,000 11,00,000 6,00,000 25,00,000 $25,00,000 Gross Margin Operating Expenses Selling Expenses Administrative Expenses Depreciation and Amortization Operating Income 9,00,000 6,00,000 5,00,000 2000000 $5,00,000 Other Income & Expenses Interest Revenue Interest Expense Extraordinary items 50000 -1,00,000 2,00,000 1,50,000 Income Before Tax Income Tax (at 35%) $6,50,000 $2,27,500 Net Income $4,22,500 mpanies, there is no cost of goods sold e cost of goods sold. For Bones for anong companie sentation of income statements caters to different needs. The different presentation luns blowing illustration 4000 sam sas Revenues Less: Variable cost manufacturing + non- manufacturing costs) tiet illustration is using intuitive numbers conat Contribution Income Statement Financial Accounting Income Statement 4000 Revenues (2300) Less: Costs of goods sold (1600) (variable manufacturing + fixed manufacturing) reel 1200 + 1100 1200 + 400 V ablo 1700 Gross margin Contribution margin 2 400 0700) Less Fixed cost (manufacturing (1000) Less: Non-manufacturing (variable + fixed) non-manufacturing costs) 400-600 1100 + 600 Operating income Foo 700 700 Operating income