Jersey Company uses variable costing for internal decision-making purposes and has the following information for April: Sales $810,000 Variable cost of goods sold 340,000 Fixed manufacturing costs 120,000 Variable selling and administrative expenses 90,000 Fixed selling and administrative expenses 50,000

Determine the:

(a) manufacturing margin
(b) contribution margin
(c) income from operations for Philadelphia Company

Schuepfer inc. bases its selling and administrative expense budget on budgeted unit sales. the sales budget shows 1,800 units are planned to be sold in march. the variable selling and administrative expense is $4.30 per unit. the budgeted fixed selling and administrative expense is $35,620 per month, which includes depreciation of $2,700 per month. the remainder of the fixed selling and administrative expense represents current cash flows. the cash disbursements for selling and administrative expenses on the march selling and administrative expense budget should be: