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Special Seals is a specialty pet gift shop selling exotic pet-related items online. The shop has no physical location. Results for last year are shown next: :: (Click the icon to view the results.) For internal planning and decision-making purposes, the owner of Special Seals would like to translate the company's income statement into the contribution margin format. Since Special Seals is online only, all of its cost of goods sold is variable. A large portion of the selling and marketing expenses consists of freight-out charges ($20,000), which were also variable. Only 20% of the remaining selling and marketing expenses and 25% of the website expenses were variable. Of the other operating expenses, 90% were fixed. Based on this information, prepare Special Seals' contribution margin income statement for last year. Special Seals Contribution Margin Income Statement For the Year Ended December 31 Less: Less: 996,000 667,000 329,000 Tradicional come statement (AUSOT PLOT LOSING) For the Year Ended December 31 Sales revenue Less: Cost of goods sold Gross profit $ Less operating expenses: Selling and marketing expenses $ 61,000 Website maintenance expenses 57,500 Other operating expenses 17,200 $ Operating income 135,700 193,300 For the Year Ended December 31 996,000 667000 28200 Sales revenue Less: Variable expenses Cost of goods sold Variable selling and marketing expenses Variable website maintenance expenses Other variable operating expenses Contribution margin Less: Fixed expenses Other fixed operating expenses Total variable expenses Other fixed operating expenses 14375 1720 284705 32800 43125 15480 Operating income 193300