Accurate Metal Company sold 39,000 units of its product at a price of $390 per unit. Total variable cost per unit is $196, consisting of $187 in variable production cost and $9 in variable selling and administrative cost. Compute the manufacturing margin for the company under variable costing.

Multiple Choice

• $7,644,000

• $7,566,000

• $15,210,000

• $7,995,000

• $7,917,000