$\backslash$table$[[,,$Division$],[$Sales$,$Total Company,$x,$Y$,$Z$,],[$Variable expenses,$$406,000,$$$162,000,$$$102,000,$$$142,000,],[$Contribution margin,$237,000,100,000,60,000,77,000,],[$Fixed expenses,$$169,000,$$$62,000,$$$42,000,$$$65,000,],[$Net income $($loss$),123,000,41,000,45,000,37,000,],[,$$$46,000,$$$21,000,$$$(3,000),$$$28,000,]]$