Philadelphia Company has the following information for March:

Sales $$487,591$

Variable cost of goods sold $208,343$

Fixed manufacturing costs $79,856$

Variable selling and administrative expenses $53,686$

Fixed selling and administrating expenses $36,782$

Determine the March:

a$.$ Manufacturing margin $fill in the blank $1$

b$.$ Contribution margin $fill in the blank $2$

c$.$ Operating income for Philadelphia Company $fill in the blank $3$