problem: Yoko Limited had the following information (in millions of yen) for a given period:
Direct labor 140
Variable factory overhead 60
Sales ¥870
Direct materials 290
Variable selling and administrative expenses 100
Fixed factory overhead 120
Fixed selling and administrative expenses 45
There was no starting or ending inventories.
[A] find out Variable manufacturing cost of Goods sold
[B] find out contribution margin, and
[C] find out operating income