Contribution Margin and Contribution Margin Ratio For a recent year, McDonald's (MCD) company-owned restaurants had the following sales and expenses (in millions): Sales Food and packaging Payroll $41,300 $(10,741) (10,400) Occupancy (rent, depreciation, etc.)) (12,919) General, selling, and administrative expenses (6,000) $(40,060) Operating income $1,240 Assume that the variable costs consist of food and packaging, payroll, and 40% of the general, selling, and administrative expenses.