Question: Sales $ 636,000 $ 40 Variable expenses 445,200 28 Contribution margin 190,800 $ 12 Fixed expenses 146,400 Net operating income $ 44,400

Sales $ 636,000 $ 40
Variable expenses 445,200 28
Contribution margin 190,800 $ 12
Fixed expenses 146,400
Net operating income $ 44,400

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