eBook Show Me How Contribution Margin and Contribution Margin Ratio For a recent year, Wicker Company-owned restaurants had the following sales and expenses (in millions): Sales $17,200 Food and packaging $7,600 Payroll 4,300 Occupancy (rent, depreciation, etc.) 2,280 General, selling, and administrative expenses 2,500 $16,680 Income from operations $520 Assume that the variable costs consist of food and packaging; payroll; and 40% of the general, selling and administrative expenses.