please remember to not round intermediate calculations, and to round contribution margin per ATV value to the nearest whole number. If this is not done, question will be marked incorrect. thank you

Polarix is a retaller of ATVs (all-terrain vehicles) and accessorles. An income statement for its Consumer ATV Department for the current year follows. ATVs sell for $3,400 each. Variable selling expenses are $300 per ATV. The remaining seling expenses are fixed. Administrative expenses are 40% variable and 60% fixed. The company does not manufacture its own ATVs; it purchases them from a supplier for $1,830 each. Requlred: 1. Prepare an income statement for the current year using the contribution margin format. (Do not round intermediate calculations. Round contribution margin per ATV value to the nearest whole number.)