Lindquist Company has the following information for February:

Determine 

(a) The manufacturing margin,

(b) The contribution margin, and 

(c) Operating income  for Lindquist Company for the month of February.

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Sales Variable cost of goods sold Fixed manufacturing costs Variable selling and administrative expenses Fixed selling and administrative expenses $7,150,000 2,430,000 1,250,000 900,000 110,000