Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Per Unit Per Year Selling price $200 Direct materials $ 83 Direct labor $ 50 Variable manufacturing overhead Sales commission $ 8 Pixed manufacturing overhead $300,000 $ 11 Using variable casting, what is the company's contribution margin? Multiple Choice $432,000 $504,000 $306,000 Assume the following information for a company that produced and sold 10,000 units during Year 1. It also produced 15,000 units and sold 12,000 units during Year 2, while producing 12,000 units and selling 15,000 units in year 3. Per Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Pixed manufacturing overhead Fixed selling and administrative expense Per Unit $240 $ 80 $ 60 $ 10 $ 11 $450,000 $150,000 Using absorption costing, what is the cost of goods sold for Year 3? Multiple Choice 52,812,500 $2,955,000 $2.790,000