5-35 Contribution Income Statement Spadoni Company had the following data (in thousands) for a given period. Assume there are no inventories. Direct labor $165 Direct materials 160 Variable indirect manufacturing 100 Contribution margin 185 Fixed selling and administrative expenses 105 Operating income 45 Sales 855 Compute the (a) variable manufacturing cost of goods sold, (b) variable selling and administrative expenses, and (c) fixed indirect manufacturing costs