Best Video Income Statement For the Year Ended December 31. 2016 ecr DVD Blu-ray Discs $ 431,000 $ 303,000 $128,000 Total Discs Sales Revenue Variable Costs Contribution Margin Fixed Costs: 246,000 153,000 93,000 185,000 150,000 35,000 124,000 74,000 Manufacturing 72,000 59,000 52,000 15,000 198,000131,000 67,000 S (13,000) S 19,000 $ (32,000) Selling and Administrative Total Fixed Expenses Operating Income (Loss)