The following information was drawn from the accounting records of Dark Night, Inc Income statement Sales Revenue (230 @ $58e per unit) cost of Goods sold: variable (230 @ $280 per unit) Gross Margin Sales Commissions (230 @ $20) Fixed Period Expenses Net Income $133,480 (64,400) 69, eee (4,600) (15, 000) $ 49,400 Based on this information Dark Night's contribution margin is: Multiple Choice $64,400 $119,400 O $49.400 $61,400