During the Past Year,Pettay Enterprises Had the Following Fixed Costs

During the past year,Pettay Enterprises had the following fixed costs:
$$\begin{array} { | l | l | } \hline \text { Fixed manufacturing costs } & \$ 112,000 \\\hline \text { Fixed marketing costs } & \$ 43,000 \\\hline \text { Fixed administrative costs } & \$ 18,000 \\\hline\end{array}$$ The company also had the following variable costs:
$$\begin{array} { l l } \text { Variable manufacturing costs } & \$ 142,000 \\\text { Variable marketing costs } & \$ 37,000 \\\text { Variable adrinistrative costs } & \$ 28,000\end{array}$$ During the year,the company produced and sold 60,000 units of the product at a selling price of $7.00 per unit.The company had no inventory at the beginning of the year.
Required: Prepare a contribution margin income statement for the year.