Menlo Company distributes a single product. The company's sales and expenses for last month follow: \begin{tabular}{lrr} & \multicolumn{1}{c}{PerSales} & TotalUnit \\ Variable expenses & 212,800 & $20 \\ Contribution margin & 91,200 & $6 \\ \cline { 2 - 2 } Fixed expenses & 77,400 & \\ Net operating income & $13,800 \\ \hline \end{tabular} Menlo Company distributes a single product. The company's sales and expenses for last month follow: \begin{tabular}{lrr} & \multicolumn{1}{c}{PerSales} & TotalUnit \\ Variable expenses & 212,800 & $20 \\ Contribution margin & 91,200 & $6 \\ \cline { 2 - 2 } Fixed expenses & 77,400 & \\ Net operating income & $13,800 \\ \hline \end{tabular}