Krepps Corporation produces a single product. Last year, Krepps manufactured 30,.420 units and sold 24,900 units. Production costs for the year were as follows: Direct materials $234,234 $142,974 $258,578 $395,460 a Dirkct e anufacturing ove Variable manufacturing overhead Fixed manufacturing overhead Sales totaled $1.207 650 for the yealk variable selling and administrative expenses totaled $136,950, and fixed selling and administrative expenses totaled $185,562. There was no beginning inventory. Assume that direct labor is a variable cost. The contribution margin per unit was $22.10 per unit $17.60 per unit $27.60 per unit $23.20 per unit