Use the below information to answer the following THREE questions (numbered 12 through 14). The management of Fiord Manufacturing Company has provided the following information for April. Item: Sales Variable Cost of Goods Sold Variable Selling Expenses Fixed Selling Expenses Variable Administrative Expenses Fixed Administrative Expenses Amount $480,000 170,000 26,000 66,000 60,000 124,000 12. What is the contribution margin for April? 13. What is the gross profit for April? 14. What is the net operating income/loss for April