Data table Summer Fun Contribution Margin Income Statement (Variable Costing) For Sales Volume of 33,000 Units Sales revenue Total $ 495,000 Less variable expenses: Variable manufacturing costs (DM, DL, Variable MOH) 99,000 Variable operating expenses (selling and administrative) 110,000 Contribution margin $ 286,000 Less fixed expenses: Fixed manufacturing overhead $ 125,000 Fixed operating expenses (selling and administrative) 87,000 $ 74,000 Operating income (loss)