Carla Vista Manufacturing Ltd. has provided you with the following CVP income statement. Sales (1,300 units) $897,000 Variable costs: Cost of goods sold 414,570 Selling expenses 71,500 Administrative expenses 61,100 Contribution margin 349,830 Fixed costs: Cost of goods sold 172,900 Selling expenses 52,000 Administrative expenses 28,600 Operating income $96,330