eBook Show Me How Print them Contribution Margin and Contribution Margin Radio For a recent year, McDonald's (MCD) company-owned restaurants had the following sales and expenses (in millions): Sales $14,700 Food and packaging $(6,485) Payroll (3,700) Occupancy (rent, depreciation, etc.) (1.975) General, selling, and administrative expenses (2,100) $(14,260) Operating Income $440 Musume that the variable costs consist of food and packaging, payroll, and 40% of the general, telling, and administrative expenses.