6. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $89 Units in beginning inventory. Units produced.... Units sold Units in ending inventory 4,300 4,000 300 Variable costs per unit Direct materials.... $13 Direct labor Variable manufacturing overhead Variable selling and administrative $35 $1 $10 Fixed costs: Fixed manufacturing overhead.$77 Fixed selling and administrative.$24,000 ,400 The total contribution margin for the month under variable costing is A. $160,000 B. $88,000 C. $42.600 D. S120,000 7. Last year, Rassel Corporation's variable costing net operating income was $63.200. Fixed manufacturing overhead costs deferred in inventory under absorption costing amounted to S31,900. What was the absorption costing net operating income last year? A. $31,300 B. $95,100 C. $63,200 D. $31,900 Quinnett Corporation has two divisions: the Export Products Division and the Business Products Division. The Export Products Division's divisional segment margin is $34,300 and the Business Products Division's divisional segment margin is S86,700. The total amount of common fixed expenses not traceable to the individual divisions is S95,600. What is the company's net operating income? 8. A. $216,600 B. $121,000 C. $25,400 D. (S121,000)