Variable costing OBJ. 1 Marley Company has the following information for March:

Sales $912,000 Variable cost of goods sold 474,000 Fixed manufacturing costs 82,000 Variable selling and administrative expenses 238,100 Fixed selling and administrative expenses 54,700 Determine

(a) the manufacturing margin,

(b) the contribution margin, and

(c) income from operations for Marley Company for the month of March.