Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Per Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed manufacturing overhead Per Unit $ 200 $ 78 $ 50 $ 11 $ 8 $ 300,000 Using variable costing, what is the company's contribution margin? Multiple Choice $477,000 $549,000 O $279,000 $351,000