15. Brees Inc., a company that produces and sells a single product, has provided its contribution format income statement for April. If the company sells 5,800 units, its total contribution margin should be closest to: A. $55,800 B. $52,200 C. $6,642 D. $47,000 16. The records of the Dodge Corporation show the following results for the most recent year: Given these data, the unit contribution margin was: A. $16 B. $4 C. $2 D. $6 17. 18. The costs assigned to units in inventory are typically lower under variable costing than under absorption costing. W Direct materials is considered to be a product cost under variable costing but not absorption costing. Y