Sales (6,000 units @ $40 per unit) $240,000 Less: manufacturing cost: Direct materials Direct labor (variable) variable factory overhead 01 fixed factory overhead $48,000 60,000 12,000 30,000 150,000 90,000 at cr Gross Margin Less: Salling and other expenses: Variable selling and other expenses fixed selling and other expenses 24,000 42,000 ar bu 66,000 to D Net operating income $ 24,000 S S Required Fa H M bc Contribution iname statement? A W D Th