DSouza Company sold 10,500 units of its product at a price of $79.00 per unit. Total variable cost is $49.80 per unit, consisting of $39.90 in variable production cost and $9.90 in variable selling and administrative cost. Compute the manufacturing (production) margin for the company under variable costing.

Manufacturing Margin

Units | $ Per Unit | Total

Sales:

Less:

Variable production cost

Manufacturing Margin