The management of Clyatt Corporation, a manufacturing company, would like your help in contrasting the traditional and contribution approaches to the income statement. The company has provided the following financial data for August: Sales. Variable production expense. Fixed production expense.. Variable selling expense.. Fixed selling expense.. Variable administrative expense. Fixed administrative expense... $280,000 $32,000 $48,000 $22,000 $37,000 $39,000 $60,000 The company had no beginning or ending inventories. The gross margin for August was: $187,000 $135,000 $200,000 $42,000