DSouza Company sold 14,000 units of its product at a price of $72.00 per unit. Total variable cost is $48.40 per unit, consisting of $39.20 in variable production cost and $9.20 in variable selling and administrative cost. Compute the manufacturing (production) margin for the company under variable costing.

D'Souza Company sold 14,000 units of its product at a price of $72.00 per unit. Total variable cost is $48.40 per unit, consisting of $39.20 in variable production cost and $9.20 in variable selling and administrative cost. Compute the manufacturing (production) margin for the company under variable costing. D'SOUZA COMPANY Manufacturing Margin Units 14,000 $ per unit $ 72.00 Total $ 1,008,000 Sales Less: Variable product cost 14,000 $ 39.20 548,800 Manufacturing margin