Jet is considering a special order Jet, Inc. Contribution Income Statement (without special order) Revenue (5,000 $20) Variable costs: Direct materials Manufacturing overhead $ 100,000 $ 20,000 5,000 10,000 5,000 40,000 60,000 Direct labor Marketing costs Total variable costs Contribution margin Fixed costs: Manufacturing overhead $ 28,000 Marketing costs Total fixed costs Net operating income 20,000 48,000 $ 12,000