Variable Costing

Ferguson Company has the following information for July:

Sales	$620,000
Variable cost of goods sold	285,200
Fixed manufacturing costs	99,200
Variable selling and administrative expenses	62,000
Fixed selling and administrative expenses	37,200

Determine the following for Ferguson Company for the month of July:

a. Manufacturing margin	$fill in the blank 1
b. Contribution margin	$fill in the blank 2
c. Income from operations