Matthew pulled together the following annual revenue and cost information for his small business: total variable costs $$7,000,$ total

COGS $$5,400,$ total revenues $$18,400,$ total fixed costs $$3,600,$ and total $$G$&$A$$$5,200.$

Determine the contribution margin, gross margin, and operating income for Matthew for the year.

Contribution margin $

Gross margin

$

Operating income

$