Variable Costing

Leone Company has the following information for July:

Sales	$310,000
Variable cost of goods sold	145,700
Fixed manufacturing costs	52,700
Variable selling and administrative expenses	31,000
Fixed selling and administrative expenses	18,600

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

a. Manufacturing margin	$fill in the blank 1
b. Contribution margin	$fill in the blank 2
c. Operating income	$fill in the blank 3