3-36 Contribution margin, gross margin, and margin of safety. Roma Skincare manufactures and sells a face cream to small specialty stores in Victoria, Australia. It presents the monthly operating income state- ment shown here to Jacob Scott, a potential investor in the business. Help Mr. Scott understand Roma Skincare's cost structure. Home Insert Page Layout Formula Dats Review View B Roma Skincare 2 Operating Income Statement June, 2017 3 Units sold 15,000 4 Revenues $1,20,000 5 Cost of goods sold 6 Variable manufacturing costs $60,000 7 Fixed manufacturing costs $22,000 Total cost of goods sold $ 82,000 9 Gross margin $ 38,000 10 Operating costs 11 Variable marketing costs $ 6,000 12 Fixed marketing & admin costs $14,000 13 Total operating costs $ 20,000 14 Operating income $ 18,000 8 3-36 Contribution margin, gross margin, and margin of safety. Roma Skincare manufactures and sells a face cream to small specialty stores in Victoria, Australia. It presents the monthly operating income state- ment shown here to Jacob Scott, a potential investor in the business. Help Mr. Scott understand Roma Skincare's cost structure. Home Insert Page Layout Formula Dats Review View B Roma Skincare 2 Operating Income Statement June, 2017 3 Units sold 15,000 4 Revenues $1,20,000 5 Cost of goods sold 6 Variable manufacturing costs $60,000 7 Fixed manufacturing costs $22,000 Total cost of goods sold $ 82,000 9 Gross margin $ 38,000 10 Operating costs 11 Variable marketing costs $ 6,000 12 Fixed marketing & admin costs $14,000 13 Total operating costs $ 20,000 14 Operating income $ 18,000 8