Marley Company has the following information for March:

Sales.................................................................................$912,000

Variable cost of goods sold...........................................474,000

Fixed manufacturing costs.............................................82,000

Variable selling and administrative expenses..............238,100

Fixed selling and administrative expenses....................54,700

Determine 

(a) The manufacturing margin, 

(b) The contribution margin, and 

(c) Operating income for Marley Company for the month of March.