Sales $ 931,000 $ 267,000 $ 405,000 $ 259,000 Variable manufacturing and selling expenses 467,000 118,000 192,000 157,000 Contribution margin 464,000 149,000 213,000 102,000 Fixed expenses: Advertising, traceable 69,600 8,700 40,300 20,600 Depreciation of special equipment 43,400 20,600 7,200 15,600 Salaries of product-line managers 114,100 40,600 38,400 35,100 Allocated common fixed expenses* 186,200 53,400 81,000 51,800 Total fixed expenses 413,300 123,300 166,900 123,100 Net operating income (los