Which of the Following Formats Is Typically Used in Year-To-Date

Which of the following formats is typically used in year-to-date income statements prepared for internal use under a responsibility accounting system?

A) Sales - Cost of Goods Sold = Gross Margin; Gross Margin - Operating Expenses = Net Income
B) Sales - Manufacturing Costs = Manufacturing Margin; Manufacturing Margin - Selling and Administrative Costs = Net Income
C) Sales - Variable Costs = Contribution Margin; Contribution Margin - Fixed Costs = Net Income
D) None of these answers are correct.