a) Calculate the COGS and COGM for a product based on the following data: Overhead surcharge material 6% Overhead surcharge manufacturing 32% Overhead surchrage admin 12% Direct material costs 26.-- /part 5.50 /part Direct manufacturing personnel Direct manufacturing machines 8.-- /part b) For the same product, calculate the contribution margin in /part based on a price of 53.-- /part and the assumption that 50% of indirect costs for material and manufacturing are variable, while admin costs are 100% fixed