For a recent year, McDonald's (MCD) company-owned restaurants had the following sales and expenses (in millions): Sales $22,500 Food and packaging $(9,405) Payroll (5,700) Occupancy (rent, depreciation, etc.) (3,425) General, selling and administrative expenses (3,300) $(21,830) Operating income $670 Assume that the variable costs consist of food and packaging, payroll, and 40% of the general, selling, and administrative expenses