The following partial information is available. Complete the table by filling in all the blanks. Each case is independent.

		Variable	Fixed	Total	Operating	Contribution
Case	Revenues	Costs	Costs	Costs	Income	Margin Percentage
a.	$4,000	_	$500	_	$1,460	_	%
b.	_	7,400	_	8,700	9,800	_	%
c.	10,600	_	3,200	_	_	30	%
d.	9,450	_	2,500	8,170	_	_	%

(Round the contribution margin percentage to the nearest whole percent. Use parentheses or a minus sign for operating losses.)

		Variable	Fixed	Total	Operating	Contribution
Case	Revenues	Costs	Costs	Costs	Income	Margin Percentage
a.	$4,000	??	$500	??	$1,460	??	%