Answer:
General Specialty Pharmacy
Sales $1,400,000 $600,000 $420,000
Variable cost $520,000 $360,000 $280,000
Contribution margin A $880,000 $240,000 $140,000
Fixed Expenses B $510,000 $420,000 $290,000
Net income/(Loss) (A-B) $370,000 ($180,000) ($150,000)