If the contribution margin is $120,000, sales are $300,000, and operating income is $54,000, then variable and fixed expenses must have been, respectively. $200,000;$60,000 $180,000;$66,000 $114,000;$66,000 $180,000;$54,000 Contribution margin less fixed costs equals operating income. True False Operating or Net income is always the same amount when using the traditional income statement or contribution margin income statement. True False