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 $ 11 $ 8 Fixed manufacturing overhead Using variable costing, what is the company's contribution margin? $ 300,000 Multiple Choice $432,000 $504,000 $234,000 $306,000