The Robinson Company sells sports decals that can be personalized with a player”s name, team name, and jersey number for $5 each. Robinson buys the decals from a supplier for $1.50 each and spends an additional $0.50 in variable operating costs per decal. The results of last month”s operations are as follows:

Sales

$10,000

Cost of goods sold

3,000

Gross profit

7,000

Operating costs

2,500

Operating income

$ 4,500

Required

Prepare a contribution format income statement for the Robinson Company.