The contribution margin income statement of Creative Donuts for August 2025 follows:

Creative Donuts
Contribution Margin Income Statement
Month Ended August 31, 2025
Net Sales Revenue	$121,000
Variable Cost of Goods Sold	$32,300
Variable Selling Costs	17,100
Variable Administrative Costs	5,050
Total Variable Costs	54,450
Contribution Margin	66,550
Fixed Selling Costs	14,850
Fixed Administrative Costs	4,950
Total Fixed Costs	19,800
Operating Income	$46,750

Creative

Donuts sells

two

dozen plain donuts for

every dozen

custard-filled donuts. A dozen plain donuts sells for

$ 3.00,

with total variable cost of

$ 1.35

per dozen. A dozen custard-filled donuts sells for

$ 6.00,

with total variable cost of

$ 2.70

per dozen.

Prove your answer by preparing a summary contribution margin income statement at the breakeven level of sales. Show only two categories of costs: variable and fixed. (Complete all input fields. Enter a 0 for any zero balances.)