Dog Dandy distributes a dog collar made of wooden beads that sells for $40 per unit. Variable expenses are $20 per unit, and foced expenses total $136,800 per year. Its operating results for last year were as follows 5456,000 Sales Variable expenses Contribution margin Ed expenses Operating income 228,00 136, $ 21,200 Dog Dandy distributes a dog collar made of wooden beads that sells for $40 per unit. Variable expenses are $20 per unit, and foced expenses total $136,800 per year. Its operating results for last year were as follows 5456,000 Sales Variable expenses Contribution margin Ed expenses Operating income 228,00 136, $ 21,200