For a recent year, Wicker Company-owned restaurants had the following sales and expenses (in millions): Sales $41,000 Food and packaging $15,180 Payroll 10,300 Occupancy (rent, depreciation, etc.) 8,290 General, selling, and administrative expenses 6,000 $39,770 Income from operations $1,230 Assume that the variable costs consist of food and packaging, payroll, and 40% of the general, selling, and administrative expenses.