1 Nikkel Corporation, a merchandising company, reported the following results for July: Sales 402800 Cost of goods sold(all variable) 169100 Total variable selling expense 17100 Total fixed selling expense 14200 Total variable administrative expense 7600 Total fixed administrative expense 30100 The contribution margin for July is: A $333,800 B $209,000 C $233,700 D $164,700 2 Job 731 was recently completed. The following data have been recorded on its job cost sheet: Direct materials 2391 Direct labor-ours 69 labor-hours Direct labor wage rate 13 per labor-hour Machine-hours 129 machine-hours The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 731 would be: a $4,254 b $3,288 c $2,418 d $5,094