Leigh Company, which has only one product, reported the following results for January; $100 Selling price... 300 Units in beginning inventory... Units produced... Units sold.... Units in ending inventory ..... 1,200 1,400 100 $17 $59 $8 Variable costs per unit: Direct materials ........ Direct labor ................ Variable manufacturing overhead........ Variable selling and administrative.......... Fixed costs: Fixed manufacturing overhead.............. Fixed selling and administrative. ..... $9,600 $1,400 Cost of goods sold is a variable cost in this company. Requirea! a. Prepare a traditional format income statement for January. b. Prepare a contribution format income statement for January