ina Company produces and sells two products, Carvings and Mementos. It manufactures these products in separate factories and markets them through different channels. They have no shared costs. This year, the company sold 59,000 units of each product. Income statements for each product follow. Sales Variable costs. Contribution margin Fixed costs Income Carvings $ 997,100 697,970 299,130 150,130 $ 149,000 Mementos $ 997,100 99,710 897,390 748,390 $ 149,000