26,160 units and sold 20,900 units. Production costs for the year were as follows:
Fixed manufacturing Overhead 470,880
Variable manufacturing overheard 224,976
Direct Labor 112,488
Direct materials 188,352
Sales were 971,850 for the year.
Variable selling and administrative expenses were 108,680 and
fixed selling and administrative expenses were 190,968.
There was no beginning inventory. Assume that direct labor is a variable cost.
The contribution margin per unit would be: (Do not round intermediate calculations)
a) 26.40 per unit
b) 21.20 per unit
c) 22.30 per unit
d) 16.70 per unit