All About Animals has two product lines: Cat food and Dog food Contribution margin in most recent year follow come statement data for the Sales revenue Variable expenses Contribution margin Fixed expenses $415,000 61,000 $354.000 $101,000 $253,000 Total Cat FoodDog Food $85,000 $40,000 $45,000 $52,000 60000S(7,000) $21,000 $309,000 $49.000