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Cullumber provides environmentally friendly lawn services for homeowners. Its operating costs are as follows.

$\backslash$table$[[$Depreciation $($straight$-$line$),$$$1,500$ per month$],[$Advertising$,$$$200$ per month$],[$Insurance$,$$$4,300$ per month$],[$Weed and feed materials,$$5$ per lawn$],[$Direct labor,$$12$ perlawn$],[$Fuel$,$$$3$ perlawn$]]$

Cullumber charges $$80$ per treatment for the average single$-$family lawn. For the month ended July $31,2022,$ the company had total sales of $$9,600.$

$($a$)$

Prepare a CVP income statement for the month ended July $31,2022.$