The Carpenter Company sells sports decals  that can be personalized with a player’s name, team name, and jersey number for $16 each. Carpenter  buys the decals from a supplier for $9 each and spends an additional $3 in variable operating costs per  decal. The results of last month’s operations are as follows:

Sales revenue . . . . . . . . $35,200

Cost of goods sold . . . . . .19,800

Gross profit . . . . . .. . . . . . 15,400

Operating expenses . . . . .  8,700

Operating income . . . . . .  $6,700

Required

Prepare a contribution format income statement for the Carpenter Company.