Barnes Company reports the following for its product for its first year of operations. Direct materials Direct labor Variable overhead Fixed overhead Variable selling and administrative expenses Fixed selling and administrative expenses $ 31 per unit $ 21 per unit $ 12 per unit $ 54,000 per year $ 3 per unit $ 33,000 per year The company sells its product for $120 per unit. Compute contribution margin using variable costing assuming the company (a) produces and sells 3,000 units and (b) produces 4,500 units and sells 3,000 units. Contribution margin using variable costing (a) 3,000 Units Produced and (b) 4,500 Units Produced and 3,000 Units Sold 3,000 Units Sold Variable expenses Contribution margin