Gabuat Corporation, which has only one product, has provided the following data concerning its most recent month of operations:    Selling price$106   Units in beginning inventory 0Units produced 2,600Units sold 2,200Units in ending inventory 400    Variable costs per unit:  Direct materials$46Direct labor$28Variable manufacturing overhead$2Variable selling and administrative expense$7Fixed costs:  Fixed manufacturing overhead$33,800Fixed selling and administrative expense$8,800 The total contribution margin for the month under variable costing is:

A. $66,000
B. $50,600
C. $16,800
D. $37,400


Answer: B

Business

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