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$\backslash$table$[[,$Claimjumper,Makeover,Total$],[$Sales$,$$$110,000,$$$55,000,165,000],[$Variable expenses,$27,400,5,600,33,000],[$Contribution margin,$$82,600,$$$49,400,132,000],[$Fixed expenses,,$94,320,],[$Net operating income,,,$$37,680$