Variable Costing

Lindquist Company has the following information for February:

Line Item Description	Amount
Sales	$340,000
Variable cost of goods sold	163,200
Fixed manufacturing costs	54,400
Variable selling and administrative expenses	34,000
Fixed selling and administrative expenses	20,400

Determine the following for Lindquist Company for the month of February:

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