Masa, Ltd., had the following data (in millions of yen) for a given period:

Sales ………………………………………… ¥990

Direct materials ……………………………… 250

Direct labor ………………………………….. 140

Variable factory overhead …………………….. 65

Variable selling and administrative expenses … 115

Fixed factory overhead ……………………….. 110

Fixed selling and administrative expenses ……… 75

There was no beginning or ending inventories. 

Compute the 

(a) Variable manufacturing cost of goods sold, 

(b) Contribution margin, and 

(c) Operating income.