Whitman Corporation, a merchandising company, reported sales of 17,000 units for May at at selling price of $702 per unit. The cost of goods sol (all variable) was $448 per unit and the variable selling expense was $60 per unit. The total fixed selling expense was $158,200. The variable administrative expense was $27 per unit and the total fixed administrative expense was $377,900.

a. Prepare a contribution format income statement for may

b, Prepare a traditional format income statement