Variable Costing

Kohler Company has the following information for June:

Sales	$540,000
Variable cost of goods sold	194,400
Fixed manufacturing costs	129,600
Variable selling and administrative expenses	43,200
Fixed selling and administrative expenses	32,400

Determine the following for Kohler Company for the month of June:

a. Manufacturing margin	$
b. Contribution margin	$
c. Income from operations	$