Jefferson Company has a single product whose selling price is $ 140 per unit; the variable is 60 per unit and fixed expenses totaling $40,000. A total of 600 units were produced and sold last month. The company has no beginning or ending inventories. What is the company's contribution margin per unit? 1. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $126 Units in beginning inventory 0 Units produced 3,100 Units sold 3,000 Units in ending inventory 100 $22 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative $43 3 $3 $10 Fixed costs: Fixed manufacturing overhead $89,900 Fixed selling and administrative $42,000 What is the net operating income for the month under variable costing