$49.$ The following is a Pro Forma Income Statement for Home Office Systems. Using the Pro Forma answer, the questions below.

Question: What should be the label for the line currently called $$Blank A$?$

Sales $$20,000,000$

Cost of Goods Sold $$10,000,000$

Blank A $$10,000,000$

Marketing Expenses:

Sales Expenses $$6,000,000$

Advertising Expenses $$1,400,000$

Freight Expenses $$1,600,000$

General and Administrate Expenses:

XXXXXXXXX $$300,000$

Manufacturing Overhead $$600,000$

Staff Salaries and Benefits $$250,000$

Blank B $($$$150,000)$

Group of answer choices

Contribution Margin

Administrative Overhead

Gross Margin

Revenues

Net profit before $($Income$)$ tax