Martinez Chance Co, sells computers and video game systems. The business is divided into two divisions along product lines. Variable costing income statements for the current year are presented below: Sales Computers $576,000 VG Systems Total $384,000 $960,000 Variable costs 403,200 307,200 710,400 Contribution margin $172,800 $76,800 249,600 184,080 Fixed costs $65,520 Net income