D'Souza Company sold 7,500 units of its product at a price of $85.00 per unit. Total variable cost is $51.00 per unit, consisting of $40.50 in variable production cost and $10.50 in variable selling and administrative cost. Compute the manufacturing (production) margin for the company under variable costing. D'SOUZA COMPANY Manufacturing Margin Units 7.500 S per unit $ 85.00 Total $ 637,500 LOSS Variable product cost 7.500 $ 3 03750 40.50 10.50 7500 S Net Income Manufacturing margin 78.750 255.0001