8) Please be very clear with your answer. please put a box around each section,Thank you!

Variable Costing Ferguson Company has the following information for September: Sales $510,000 Variable cost of goods sold 234,600 Fixed manufacturing costs 76,500 Variable selling and administrative expenses 56,100 Fixed selling and administrative expenses 30,600 Determine the following for Ferguson Company for the month of September: a. Manufacturing margin b. Contribution margin c. Operating income