iData Table $ 42 Direct materials per unit 49 Direct labor per unit 17 Variable manufacturing overhead per unit 22,000 per year Fixed manufacturing overhead Print Done Product X sells for $177 per unit. Assume no beginning inventories. Calculate the contribution margin using variable costing when Acker: Acker, Inc. has the following cost data for Product X, and unit product cost using variable costing when production is 1,000 units, 2,200 units, and 4,400 units. E(Click on the icon to view the data.) a. Produces and sells 1,000 units. b. Produces 2,200 units and sells 1,000 units. (Click on the icon to view the unit product cost data.) c. Produces 4,400 units and sells 1,000 units. Begin by selecting the labels and computing the contribution margin for scenario a. and then compute the contribution margin for scenario b. and c. Variable costing b. a. C. Contribution Margin