Sibrel Inc., a manufacturing company, has provided the following financial data for September:

Sales……………………………………………$590,000

Variable production expenses…………$106,000

Variable selling expense…………………$18,000

Variable administrative expense………$78,000

Fixed production expense……………….$145,000

Fixed selling expense…………………….$72,000

Fixed administrative expense………….132,000

The company had no beginning or ending inventories.

Required:

a) Prepare an income statement in good form for September using the traditional approach.

b) Prepare an income statement in good form for September using the contribution approach.