XYZ Personnel Company wishes to present its operating results for the year ended December 31^st in the form of a contribution margin income statement.XYZ only offers temporary personnel placements and over the last 5 years has had between 20,000 and 80,000 placements per year.Total operating expenses have ranged from $321,875 at the low activity level to $966,875 at the high activity level.Sales volume in the current year just ended was 32,000 placements and net income was $45,125.Because XYZ is a service business there is no inventory.

Prepare the contribution margin income statement for the year just ended.Include columns for total dollars, per-unit dollars and percentage of sales.