Compiling a contribution margin statement


This is an accounting problem:

Im trying to compile a contribution margin statement and I am having problems deciphering what I should include for fixed costs. Can anyone help me? Here are the Activities:

  • Start-up costs
  • Research & Development
  • Raw Materials for manufacturing
  • Salaries to selling and office employees
  • Wages to production workers
  • office furniture and equipment
  • Manufacturing equipment
  • Rent on manufacturing facility
  • Utilities on manufacturing facility
  • Rent on office building
  • utility cost on office building
  • advertising costs

Which of these activities should I include in fixed costs when compiling a contribution margin statement?

This is a manufacturing and design corporation.

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Microeconomics: Compiling a contribution margin statement
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