Barnes Company reports the following for its product for its first year of operations 36 per unit 26 per unit 12 per unit 54 000 per year 2 per unit 21 000 per year Direct materials Direct labor Variable overhead Fixed overhead Variable selling and administrative expenses Fixed selling and administrative expenses The company sells its product for 160 per unit Compute contribution margin using variable costin company a produces and sells 2 000 units and b produces 2 700 units and sells 2 000 units Contribution margin using variable costing Variable expenses Contribution margin a 2 000 Units Produced and b 2 700 Units Produced 2 000 Units Sold and 2 000 Units Sold