this is incorrect, could I please have a break down? I did sales minus variable costs equals contribution margin minus fixed costs equals net income

would the correct answer be B?

The following information is available for Barkley Company: Sales: $800,000 Total fixed expenses: $200,000 Cost of goods sold: $520,000 Total variable expenses: $480,000 A CVP income statement would report Selected Answer: D. gross profit of $120,000. Answers: A. gross profit of $280,000. B. contribution margin of $320,000. C. contribution margin of $280,000. D. gross profit of $120,000