Case 21.1 Pennell Company gathered the following information for the year ended December 31. 2009 Fixed costs: Manufacturing $165,000 Marketing Administrative 24,000 52.000 Variable costs: Manufacturing $113,000 Marketing Administrative 48,000 39,000 During the year. Pennell produced and sold 75,000 units of product at a sale price of $6.50 per unit. 73) Refer to Case 21.1. What is the contribution margin