Windsor focuses its manufacturing and sales efforts on a specific size of mirror that also works as a sliding closet door. At a trade

conference, Alexis, the manager of Windsor, found out that others in the industry use a contribution margin income statement to

better understand costs and profitability. Up until this point, Alexis has calculated and presented the company's annual performance in

only a traditional income statement, with gross margin as a subtotal, as follows.

These closet$-$door mirrors sell for $$155$ each and have a variable manufacturing cost of $$35$ per unit. The company's fixed selling,

general, and administrative $($SG&A$)$ expenses run $$563,000$ per year.

$($a$)$ Help Alex is present Windsor's income statement under a contribution margin format instead of a traditional format for the same

period as shown.