Adams, Inc. has the following cost data for Product X, and unit product cost using variable costing when production is 600 units, 1,000 units, and 1,200 units. (Click on the icon to view the data.) (Click on the icon to view the unit product cost data.) Product X sells for $169 per unit. Assume no beginning inventories. Calculate the contribution margin using variable costing when Adams: a. Produces and sells 600 units. b. Produces 1,000 units and sells 600 units. c. Produces 1,200 units and sells 600 units. Begin by selecting the labels and computing the contribution margin for scenario a. and then compute the contribution margin for scenario b. and c. Variable costing a. b. C. Contribution Margin Direct materials 35 per unit Direct labor 54 per unit 18 per unit Variable manufacturing overhead Fixed manufacturing overhead 12,000 per year 600 units 1,000 units 1,200 units Direct materials 35 $ 35 $ 35 Direct labor 54 54 54 18 18 18 Variable manufacturing overhead $ 107 $ 107 $ 107 Total unit product cost Variable costing Cost of Goods Sold Direct Labor Direct Materials Fixed Manufacturing Overhead Net Sales Revenue Variable Manufacturing Overhead Total Variable Costs