17) Spartan Systems reported total sales of $300,000, at a price of $20 and per unit variable expenses of $12, for the sales of their single product. Sales Variable expenses... Total Per Unit $20 12 . $300,000 120,000 Net operating income 20.0 What is the amount of contribution margin if sales volume increases by 30%? A) $19,500 B) $120,000 C) $15,000 D) $156,000 rs on: 18) The principal difference between variable costing and absorption costing cente A) whether fixed manufacturing costs and fixed selling and administrative costs should be included in product costs. B) whether variable manufacturing costs should be included in product costs. C) whether selling and administrative costs should be included in product costs D) whether fixed manufacturing costs should be included in product costs 19) Under variable costing, fixed manufacturing overhead cost is not treated as a product cost. A) True B) False 0) Under absorption costing, product costs include: Fixed manufacturing overhead A) B) C) D) Variable manufacturing overhead Yes No Yes No Yes No No Yes A) Option A B) Option B C) Option C D) Option D