ss Training Shoes Golf Shoes Running Shoes Revenues $Revenues 453,100 $Revenues 280,900 $Revenues 241,600 Variable cost of goods sold Variable cost of goods sold 163,100 Variable cost of goods sold 101,100 Variable cost of goods sold 128,100 Manufacturing margin $Manufacturing margin 290,000 $Manufacturing margin 179,800 $Manufacturing margin 113,500 Variable selling and administrative expenses Variable selling and administrative expenses 132,700 Variable selling and administrative expenses 69,500 Variable selling and administrative expenses 99,300 Contribution margin $Contribution margin 157,300 $Contribution margin 110,300 $Contribution margin 14,200 Fixed costs: Fixed manufacturing costs $Fixed manufacturing costs 72,500 $Fixed manufacturing