Contribution Margin Income Statement For the Year Ended December 31 Sales Revenue $ 990,000 Less: Variable Costs Variable Cost of Goods Sold Selling and Marketing Expenses Website Maintenance Expenses 673,000 28,620 14,500 1,760 272,120 Other Operating Expenses Contribution Margin Less: Fixed Costs Selling and Marketing Expenses Website Maintenance Expenses 36,880 43,500 15,840 175 900 Other Operating Expenses _ _ _ _ _ _ _ _ _ _ _ _ Operating income (loss)