Sales $ 928,000 $ 267,000 $ 403,000 $ 258,000 Variable manufacturing and selling expenses 477,000 113,000 204,000 160,000 Contribution margin 451,000 154,000 199,000 98,000 Fixed expenses: Advertising, traceable 70,100 8,100 41,000 21,000 Depreciation of special equipment 43,600 20,400 7,800 15,400