Scofield Company has the following information for March:

Sales ....................$240,000

Variable cost of goods sold ........... 86,400

Fixed manufacturing costs ............ 57,600

Variable selling and administrative expenses .... 19,200

Fixed selling and administrative expenses ..... 14,400

Determine

a. The manufacturing margin,

b. The contribution margin, and

c. Income from operations for Scofield Company for the month of March.