5-32 Straightforward Contribution Income Statement Yoko , Ltd. , had the following data in millions of yen for a given period : Sales Direct materials Direct labor Variable factory overhead Variable selling and administrative expenses Fixed factory overhead Fixed selling and administrative expenses 950290 160 60 100 120 45 There were no beginning or ending inventories . Compute the ( a ) variable manufacturing cost of goods sold , ( b ) contribution margin , and ( ) operating income .

5-32 Straightforward Contribution Income Statement Yoko, Ltd., had the following data (in millions of yen) for a given period: Sales Direct materials Direct labor Variable factory overhead Variable selling and administrative expenses Fixed factory overhead Fixed selling and administrative expenses 950 290 160 60 100 120 45 There were no beginning or ending inventories. Compute the (a) variable manufacturing cost of goods sold, (b) contribution margin, and (c) operating income