Blu-ray Total Discs DVDs Sales revenue 416,000 $ 227,000 302,000 $ 155,000 114,000 72,000 Variable expenses Contribution margin 189,000 147,000 42,000 Fixed expenses: Manufacturing 133,000 81,000 72,000 52,000 61,000 29,000 Marketing and administrative Total fixed expenses 214,000 124,000 90,000 (25,000) $ 23,000 $ (48,000) Operating income (loss) Blu-ray Total Discs DVDs Sales revenue 416,000 $ 227,000 302,000 $ 155,000 114,000 72,000 Variable expenses Contribution margin 189,000 147,000 42,000 Fixed expenses: Manufacturing 133,000 81,000 72,000 52,000 61,000 29,000 Marketing and administrative Total fixed expenses 214,000 124,000 90,000 (25,000) $ 23,000 $ (48,000) Operating income (loss)