ontribution Margin and Contribution Margin Ratio For a recent year, McDonalds (MCD) company-owned restaurants had the following sales and expenses (in millions): Sales $39,200 Food and packaging $(10,556) Payroll (9,900) Occupancy (rent, depreciation, etc.) (11,864) General, selling, and administrative expenses (5,700) $(38,020) Operating income $1,180 Assume that the variable costs consist of food and packaging, payroll, and 40% of the general, selling, and administrative expenses.