Harry's Electronics manufactures electronic parts. Data for two of the company's customers is as ...

Harry's Electronics manufactures electronic parts. Data for two of the company's customers is as follows:
    Customer 1   Customer 2
Revenues at list price    $220,000   $220,000
Units sold   40,000   50,000
Unit list price     $5.50   $4.40
Cost of goods per unit    $2.90   $2.90
Sales discounts     20,000   30,000
Customer-specific costs
Order-taking    $1,800   $2,250
Product-handling     $14,000   $17,500
Delivery     $4,200   $5,250

Required:
Prepare a comparative income statement in gross margin format with one column for each customer. Present customer-specific costs as period expenses.