The management team of Blossom Industries was evaluating its performance for the first half of the year. Production and sales of its fans were on budget at 3,050 units to date, with the following income statement reflecting its income for the first half of the year. Sales Variable costs: $262,300 DM $45,750 DL 30,500 Variable-MOH 9,150 Variable selling 3,050 88,450 Contribution margin 173,850 Fixed costs: Fixed-MOH 35,000 Fixed selling 112,000 147,000 Operating income (loss) $26,850