AP-2B ILO Nextar Company provides the following information for 2019: 2 3 4 Variable Manufacturing Costs per Unit Manufactured Variable Advertising Costs per Unit Sold Fixed Manufacturing Overhead Costs Fixed Advertising Costs Selling Price per Unit 2019 $40 $25 $220,000 $130,000 $95 Beginning Inventory (Units) Production Volume 0 20,000 12,000 Sales Volume Required a) Prepare a contribution margin statement for the year using the variable costing method