Sales $ 926,000 $ 266,000 $ 404,000 $ 256,000 Variable manufacturing and selling expenses 468,000 118,000 199,000 151,000 Contribution margin 458,000 148,000 205,000 105,000 Fixed expenses: Advertising, traceable 68,700 8,200 40,400 20,100 Depreciation of special equipment 44,800 20,800 8,000 16,000 Salaries of product-line managers 114,000 40,600 38,300 35,100 Allocated common fixed expenses* 185,200 53,200 80,800 51,200 Total fixed expenses 412,700 122,800 167,500 122,400 Net operating income (loss) $ 45,300 $ 25,200 $ 37,500 $ (17,400)