\begin{tabular}{|c|c|c|c|c|c|} \hline Revenues & \begin{tabular}{c} Variable \\ Costs \end{tabular} & \begin{tabular}{c} Fixed \\ Costs \end{tabular} & \begin{tabular}{c} Total \\ Costs \end{tabular} & \begin{tabular}{c} Operating \\ Income \end{tabular} & \begin{tabular}{c} Contribution \\ Margin \\ Percentage \end{tabular} \\ \hline & $400 & & $700 & $2,000 & \\ \hline \end{tabular}