Diamond Company produces three products, J, M, and 2. The following information is available for Diamond Company's most recent month of operations: Diamond Company: Sales revenue Total fixed costs Contribution margin ratio ..... Product : Sales revenue Variable costs Traceable fixed costs **** Product M: Variable costs Traceable fixed costs Product Z: Sales revenue Traceable fixed costs $864,000 $320,000 44% $386,000 $202,000 $124,000 $ 75,000 $ 39,000 $291,000 $ 47,000 Calculate the variable costs for Product Z during the nost recent month.