Required 1 Required 2 Prepare a contribution format income statement. Sales 0 $ 187,000 9 Variable expenses: Cost or goods sold 0 $ r6,000 9 Selling expenses 0 11,000 0 Administrative expenses 0 22,000 0 Variable manufacturing overhead a 109,000 78,000 6 Fixed expenses: Selling expenses 0 18,000 6 Administrative expenses 0 13,000 6 Selling expenses a (31,000) a 0 Net operating income 0 $ 47,000 6