5. Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Per Unit Per Year Selling price $ 200 Direct materials $ 78 Direct labor $ 50 Variable manufacturing overhead $ 11 Sales commission $ 8 Fixed manufacturing overhead $ 300,000 Using variable costing, what is the companys contribution margin? Multiple Choice

$477,000

$549,000

$279,000

$351,000