3-36 Contribution margin, press margin, and margin of safety. Roma Skincare manufactures and salsa 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 Me Scott understand Roma Skincare's cost structure 15.000 51.20.000 Home Page De A 1 Roma Skincare 2 Operating Income Statement June, 2017 3 Units sold 4 Revenues 5 Cost of goods sold 6 Variable manufacturing costs $60.000 7 Fixed manufacturing costs $22.000 Total cost of goods sold 9 Gross margin 10 Operating costs 11 Variable marketing costs $ 6,000 12 Fixed marketing & admin costs $14.000 Total operating costs 14 Operating income $ 82.000 $ 38.000 $ 20.000 $ 18000