Variable Costing

Norwood Company has the following information for March:

Sales	$680,000
Variable cost of goods sold	326,400
Fixed manufacturing costs	102,000
Variable selling and administrative expenses	68,000
Fixed selling and administrative expenses	40,800

Determine the following for Norwood Company for the month of March:

a. Manufacturing margin	$
b. Contribution margin	$
c. Operating income	$