Answer:
Contribution income statement -  Assuming that operations are not automated.
Sales (26,000 units at $30 per unit)                        $780,000
Variable expenses ($409,500/
19,500 × 26,000)  ($546,000)
Contribution margin                                                  $234,000
Fixed expenses                                                        ($180,000
)
Net operating loss                                                       $54,000
Contribution income statement -  Assuming that operations are automated.
Sales (26,000 units at $30 per unit)                        $780,000
Variable expenses ($18 × 26,000)                         ($468,000)
Contribution margin                                                  $312,000
Fixed expenses ($180,000 + $72,000
)                 ($252,000
)
Net operating loss                                                      $60,000
Explanation:
A contribution Income Statement Shows the contribution (Sales less Variable Costs).
See the Statements for the Assumptions above.