Flounder Chance Co. sells computers and video game systems. The business is divided into two divisions along product lines. Variable costing income statements for the current year are presented below: Sales Computers $540,000 VG Systems Total $360,000 $900,000 Variable costs 378,000 288,000 666,000 Contribution margin $162,000 $72,000 234,000 Fixed costs 166,140 Net income $67,860