For the month of August, Pink Nights generated sales of $400,053. The companys variable cost of goods sold for the month totaled $170,300, including variable overhead of $25,600. Total overhead for the month was $56,200. The company also incurred variable selling and administrative costs of $12,521 and fixed selling and administrative costs of $45,000.

1. Calculate the manufacturing margin.
2. Calculate the contribution margin.
3. Calculate the income from operations.