Answer:
Manufacturing margin is $203,253
Contribution margin is $230,357
Net income $118,547
Explanation:
Manufacturing margin is the sales revenue minus manufacturing costs 
Sales revenue                           $486,599
Cost of goods sold                  ($205,621)
fixed manufacturing cost         ($77,725)
manufacturing margin            $203,253
Contribution margin is sales revenue minus variable costs:
Sales revenue                           $486,599
Cost of goods sold                  ($205,621)
variable selling & admin          ($50,621)
contribution      margin            $230,357
Income is the sales revenue minus all costs incurred:
Sales revenue                           $486,599
Cost of goods sold                  ($205,621)
fixed manufacturing cost         ($77,725)
Variable selling & admin          ($50,621)
Fixed selling & admin              ($34,085)
Net income                             $118,547