Fletcher Corporation prepared the following income statement for the fourth quarter in 2018.

Sales revenue (30,000 units).............................................$930,000
Less: Costs of goods sold....................................................586,600
Gross margin........................................................................343,400
Less: Selling & administrative expenses...........................184,600
Net income..........................................................................$158,800

Fletcher’s annual fixed manufacturing expenses, incurred uniformly each quarter, amount to $834,400; it also pays a sales commission of $2 per unit to its sales personnel.

Required:

Prepare a contribution margin income statement for the third quarter in 2018. Include columns for total dollars, per-unit dollars, and percentages of sales.