A company produced and sold 2,400 units of its only product this year. The sales price is $184 per unit. Fixed costs include overhead of $60,000 per year, and selling and administrative expenses of $66,000 per year. Variable costs per unit follow. Direct materials $20 per unit 5 Direct labor Variable overhead Variable selling and administrative expenses Use variable costing to compute contribution margin. Contribution Margin (Variable Costing) $ 21 per unit $ 7 per unit $ 6 per unit Variable expenses