Gary Beer Mill started business on January 1, 2020. It manufactures a specialty honey beer, which it sells directly to state-owned distributors in Pennsylvania. Honey beer is produced and sold in six-packs, and in 2020, Gary Steel Mill produced more six-packs than it was able to sell. In addition to variable and fixed manufacturing overhead, Gary Steel Mill incurred direct materials costs of $480,000 for the first half of the year, direct manufacturing labor costs of $400,000, fixed marketing cost of $95, 000, and fixed administrative costs of $200,000. On December 31st of 2020, additional $400,000 of direct material costs were reported. For the year, Gary Steel Mill sold a total of 180,000 six-packs for a sales revenue of $2,250,000. Gary Steel Mill's CFO is convinced that the firm should use an actual costing system but is debating -whether to follow variable or absorption costing. The controller notes that Gary Steel Mill's operating income for the year would be $438,000 under variable costing and $461,000 under absorption costing. Moreover, the ending -finished-goods inventory would be valued at $7.15 under variable costing and $8.30 under absorption costing. In addition, Gary Beer Mill was credited $208,000 tax refund for the year 2017. Gary Steel Mill incurs no variable nonmanufacturing expenses. Required: 1. What is Gary Steel Mill's total contribution margin for 2020? 2. Gary Steel Mill incurs fixed manufacturing costs in addition to its fixed marketing and administrative costs. How much did Gary Steel Mill incur in fixed manufacturing costs in 2020? 3. How many six-packs did Gary Steel Mill produce in 2020? 4. How much in variable manufacturing overhead did Gary Steel Mill incur in 2020? 5. For 2020, how much in total manufacturing overhead is expensed under variable costing, either through cost of goods sold or as a period expense