Based on the contribution income statement for the Bivans Company, prepare a condensed contribution income statement. Sales 800,000 variable cost: Cost of goods sold 420,000 variable selling expense 75,000 variable administrative expense 33,000 total variable cost 528,000 contribution margin: 272,000 fixed cost: fixed selling expense: 128,000 fixed administrative expense: 53,000 total fixed cost: 181,000 operating income: 91,000