Accurate Metal Company sold 38,500 units of its product at a price of $380 per unit. Total variable cost per unit is $191, consisting of $185 in variable production cost and $6 in variable selling and administrative cost. Compute the manufacturing margin for the company under variable costing. Multiple Choice $14,630,000 $7,353,500 $7,584,500 $7,507,500 $7.276,500