Vanna Co. produces and sells two products, T and O. It manufactures these products in separate factories and markets them through different channels. They have no shared costs. This year, the company sold 47,000 units of each product. Sales and costs for each product follow Sales Variable costs Product T $813,100 487,860 Product O $ 813,100 81,310 Contribution margin 325,240 194,240 731,790 600,790 Fixed costs Income before taxes Income taxes (30% rate) Net income 131,000 39,300 131,000 39,300 $ 91,700 $ 91,700