DEF Company manufactures three products: $x,Y$ and $Z.$

$\backslash$table$[[,,,$Z$],[$Selling$,$$$160,+20,42],[$Variable expenses:$],[$irect materials,$24,80,32],[$ther variable expenses,${82}_{?},{70}_{?},108],[$otal variable expenses,${106}_{?},{150}_{?},140],[$ntribution margin,$$54,$$$100,0$$$60$