Western Travel uses the contribution margin income statement internally. Western's first quarter results are as follows: Western's relevant range is sales of between exist115,000 and exist650,000. Requirement 1. Prepare contribution margin income statements at sales levels of exist180,000 and exist420,000. Begin by preparing the contribution margin income statement at the exist180,000 level. (Round the variable expense rate to the nearest whole percent. Enter losses with a minus sign or parentheses.)