The following balances are from the accounts of Tappan Parts. Sales Revenue - for the year Cost of goods sold for the year Net Income for the year December 31 (Ending) $1,800,000 $1,000,000 $ 313,000 Additionally it was determined that fixed costs represent 30% of the Cost of Goods sold and 50% of Operating Expenses for the year. Determine the Contribution Margin for the year