Company XYZ is currently producing AND selling 10,000 units of product A. At this level, the total product cost was $60,000. This included $10,000 direct materials, $20,000 direct labor and $30,000 manufacturing overhead cost, which included 20% variable manufacturing overhead cost. The selling and administrative expenses were $100,000, which included $60,000 variable selling and administrative costs. Assume that the selling price per unit $20, how much was the total contribution margin? a. $194,000 O b. $104,000 c. None of the given answers O d. $40,000 e. $134,000 Fixed cost per unit with decreases in the level of activity: a. none of the given is correct b. does not change C. decreases d increases