Alko, Ltd, had the following data (in milions of yen) for a given period. (Click the icon to view the data.) There were no beginning or ending inventories Requirement 1. Compote the (a) variable manulacturing cost of goods sold, (b) contribution margin, and (c) operating income (a) Compute the variable manufacturing cost of goods sold (Abbreviations used admin a adminiatrative, exp = expense; mfg = manufacturing) Variable milg cost = of goods sold \begin{tabular}{lr} \hline Sales & 700 \\ Direct materials & 300 \\ Direct labor & 200 \\ Variable factory overhead & 40 \\ Variable selling and administrative expenses & 85 \\ Fixed factory overhead & 135 \\ Fixed selling and administrative expenses & 45 \\ \hline \end{tabular}