Syarikat Wira Perkasa Sdn. Bhd. had the following data for a given period: Sales Direct materials RM 11,890 2,300 Direct labour 1,150 Variable factory overhead 760 Variable selling and administrative expenses 1,270 Fixed factory overhead 940 Fixed selling and administrative expenses 870 There were no beginning or ending inventories. Prepare an income statement and calculate the variable manufacturing cost of goods sold, contribution margin and operating income